Regular Fire Board Meeting - July 10, 2024

NOTE 21 - NON-COMPLIANCE WITH ARIZONA REVISED STATUTES

As addressed in Note 20, the required refund of property tax money due to a lawsuit filed by “Centrally Assessed Utilities” against Counties in Arizona caused the District to incur liabilities exceeding the unencumbered funds and monies collected for the year, resulting in continued unfunded liabilities. As a result, the District has not complied with ARS 48- 805, 48-806 and 48-807 as required by relevant statutes. The court ruling also had the effect of reducing property tax valuation for subsequent years. The District is working with the Apache County Treasurer’s office to mitigate this issue.

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