The Pinal County Board of Supervisors conducts a sale of parcels of land that have been deeded to the State of Arizona pursuant to A.R.S.§ 42-18302 Article 7.

The formation of a special taxing district is governed by A.R.S. §48-261 and A.R.S. §48-263(A)(1). There may be district specific statutes integrated with A.R.S. §48-261, thus making it necessary to carefully review formation statutes for each special district type.