Opinion ID: 1201005
Heading Depth: 2
Heading Rank: 1

Heading: is la paz entitled to damages?

Text: In its amended complaint, La Paz seeks actual and punitive damages, alleging that Yuma failed to implement a working accounting and division of county assets prior to the formation of La Paz on January 1, 1983. La Paz bases this duty to account prior to new county formation on the language in A.R.S. § 11-148 describing its entitlement to a proportionate share of money and property at the time of its organization. The new county additionally alleges dilatory and obstructive tactics by Yuma County officials throughout the creation process. Yuma County moved to dismiss this claim. On January 4, 1985, the special master decided, pursuant to Rule 12(b) of the Arizona Rules of Civil Procedure, 16 A.R.S., to treat Yuma's motion as a motion for partial summary judgment. We agree with the special master's conclusion that Yuma County had no legal duty to implement a division of assets prior to La Paz County's formation, and therefore La Paz is not entitled to damages. A.R.S. § 11-148 simply establishes the basis upon which the division of county property is to be determined. Each county's right to property and revenue is based on the valuation of county property at the time of the last assessment of county taxes previous to the receipt of the initiative petition provided for in § 11-132. A.R.S. § 11-148. This valuation is based on an already-completed process requiring no further action on Yuma County's part. While A.R.S. § 11-148 does entitle La Paz to its proportionate share of county property and money on hand as of the date of its organization, it does not establish any duty on Yuma's part to make an accounting or division prior to that time. Nor does any other statute in article 3, which relates to creation of new counties, impose an affirmative duty on the existing county to prepare such an accounting or division. It is well settled that a board of supervisors possesses only those powers expressly conferred by statute or necessarily implied therefrom. Peters v. Frye, 71 Ariz. 30, 34, 223 P.2d 176, 178 (1950). We will not judicially impose duties on county officials that were not contemplated by the Legislature. Nor does the election commission have any duty to divide county assets or prepare an accounting. Once the voters approve the county split proposition, an election commission is established for the purpose of organizing the new county. A.R.S. § 11-141 (1977). The election commission is granted powers and duties similar to those of a board of supervisors with respect to the new county, until the officers of the new county are elected. A.R.S. § 11-142 (1977). The key portion of this statute, however, reads: [t]he proposed new county shall not be deemed to exist for any purpose other than for completion of its organization until the officers thereof are elected and qualified. Id. In addition, A.R.S. § 11-143 (1977) mandates that the commissioners divide the proposed new county into precincts and voting districts and prepare for the election of officers at the next general election. We believe this statute limits the commissioners' powers and duties to those related to preparing the county for the general election at which a board of supervisors for the new county will be selected. See Ariz.Atty.Gen.Op. No. 182-023. Since the new county shall not be deemed to exist except for organizational purposes until the officers are elected, the election commissioners have no duty beyond preparing for the next election. A.R.S. § 11-149 (1977), however, does give the board of supervisors of the new county the authority to settle and adjust all questions arising from the organization of the new county ..., and involving respective rights and obligations. We believe, therefore, that the Legislature intended that only the board of supervisors of the newly established county would have the power to settle the accounts involved in the division of assets contemplated by A.R.S. § 11-148. We conclude that Yuma has conformed to the requirements of A.R.S. §§ 11-131 through -154 insofar as it did appoint an election commission to organize the new county and expeditiously conducted the election which resulted in the formation of La Paz County. We note the special master's finding that the election commissioners did meet with the Yuma County Board of Supervisors to speed up the division of assets. Nevertheless, we agree that the election commissioners did not have authority under our statutes to bind the new county to an estimate of its proportionate interest in county assets. Yuma County was not responsible for conducting an accounting and division of assets before January 1, 1983. We therefore follow the recommendation of the special master and grant Yuma's motion to dismiss the claim of La Paz for damages.