Ariz. Rev. Stat. § 48-2203
A. Any person proposing to create a district shall prepare a district impact statement and submit the statement, with the petition prescribed in subsection B of this section, to the board of supervisors of the county in which the district is to be located. If a proposed district is located in more than one county, the impact statement shall be submitted to the board of supervisors of the county in which the majority of the assessed valuation of the property within the area of the proposed district is located. The boards of supervisors of any other counties in which a portion of the district is located shall provide information and assistance to the responsible board of supervisors. If the person proposing to create a district pursuant to this section is unable to complete the district impact statement, the board of supervisors may assist in the completion of the impact statement if requested to do so, provided the bond required in section 48-2204 is in an amount sufficient to cover any additional cost to the county. The district impact statement shall contain at least the following information:
C. The petition shall set forth: