48-5102. Regional public transportation authority in counties with population of three million or more persons; establishment A. Beginning January 1, 2026, a regional public transportation authority is established in a county that has a population of three million or more persons and that approves a county transportation excise tax. B. An authority is a tax levying public improvement district for all purposes of article XIII, section 7, Constitution of Arizona, and has the powers, privileges and immunities specifically granted by law. The authority's property, bonds, debts and other obligations and interest on and transfer of its bonds and obligations are free from taxation. C. The authority may operate both within and outside the corporate limits of the member municipalities.
Arizona Legal Code