What Is a Special District?
Special Taxing Districts are established pursuant to Arizona Revised Statutes, Title 48, as political subdivisions of the state and are governed by an elected board. Additional statutory information can be found at the Arizona Legislature website. Special districts are a type of local government which delivers specific public services within defined boundaries. Special districts normally serve just a single purpose such as water supply, electricity, mosquito abatement, parks and recreation, libraries and fire protection. Our special district provides fire protection and emergency medical services to the residents of Three Points.
These services are primarily funded through property taxes.