48-6807. Formation
A. If the formation of the district is approved, the governing body of each entity on adoption of the resolution forming the district shall appoint the initial directors of the district board, set the district boundaries and order that a map showing the district boundaries be drawn and a copy of the order forming the district be delivered to the county assessor and the board of supervisors of the county in which the district is located and to the department of revenue. A notice of the formation showing the number and date of the order and giving a description of the land included in the district shall be recorded with the county recorder. The district shall not be deemed formed until a resolution is approved by each participating city, town or Indian tribe or community.
B. On its formation, the district is a special purpose district for purposes of article IX, section 19, Constitution of Arizona, a tax levying public improvement district for the purposes of article XIII, section 7, Constitution of Arizona, and a municipal corporation for all purposes of title 35, chapter 3, articles 3, 3.1, 3.2, 4 and 5. Except as otherwise provided in this section, a district is considered to be a municipal corporation and political subdivision of this state, separate and apart from the municipality. Notwithstanding any other law, a district formed pursuant to this article does not have the power of eminent domain and does not have the power to enact zoning ordinances.
C. On formation of the district, the district board shall administer the implementation of the general plan for the infrastructure of the district and any development agreement entered into pursuant to section 9-500.05 between the governing body and any owners of land in the district. The district board shall be considered a party to that agreement.