48-1101. Authorization to establish districts A. The board of supervisors of a county which meets the requirements of this subsection may establish a television improvement district for the purpose of acquiring, constructing, improving, extending, maintaining and operating television translator and relay facilities to service the communities of the county. A district may be established if the county: 1. Between January 1, 1975 and January 1, 1983 received payments made by the United States or its agencies or instrumentalities in lieu of taxes from the proceeds of hydroelectric power developments pursuant to an act of Congress. 2. Utilized such monies during that period for the purpose of acquiring, operating and maintaining television translator facilities in the county. B. A television improvement district organized under this article is a political subdivision of this state and its property is immune from taxation.
Arizona Legal Code