Arizona Revised Statutes § 48-3474 Credit On District Taxes For Irrigation Project Charges Against Lands Within Project

48-3474. Credit on district taxes for irrigation project charges against lands within project

A. If any parcel of land within an irrigation water delivery district is part of an established irrigation project organized under any law of the state relating to irrigation, electrical or agricultural improvement districts, or of any reclamation project of the United States, and is subject to project taxes, assessments or charges payable directly to such district or project, exclusive of charges for service to such parcel of land under any contract or arrangement between the district or project and the irrigation water delivery district, the owner of the parcel of land shall be entitled to a credit on district taxes for any year equal to the amount of the assessments and charges paid to the district or project for that year. The county treasurer shall accept the receipt of any such project or district as evidence of payment, and shall give credit therefor by notation on his records. In the preparation of the annual estimate of expenses as provided by section 48-3473, all such credits shall be anticipated by the board of trustees and a corresponding adjustment made in the estimate of revenue necessary to meet the expenses of the district.

B. Any irrigation water delivery district may contract with an irrigation project within which any or all of the district lands are included, to pay project taxes, assessments or charges of the project on behalf of any or all of the lands of the irrigation water delivery district, and if such contract is executed the amount of such assessments and charges shall be added to the district estimate of expenses and assessed and levied as district taxes against the lands for and on account of which they are contracted to be paid.

Section: Previous  48-3448  48-3449  48-3450  48-3451  48-3471  48-3472  48-3473  48-3474  48-3475  48-3476  48-3477  48-3601  48-3602  48-3603  48-3604  Next

Last modified: October 13, 2016