Arizona Revised Statutes § 48-4979 Assessment Levy

48-4979. Assessment levy

A. On or before the third Monday of August of each year after the qualification of any real property as water district member land, the district shall levy an annual replenishment assessment against each parcel of water district member land that is subject to a water district parcel replenishment obligation. The assessment shall be levied for the active management area in which the district is located at a rate per acre-foot of groundwater sufficient to produce the amount of money estimated as needed to pay the costs and expenses to replenish groundwater established under section 48-4973, subsection A and taking into account any annual replenishment tax levied against municipal providers under section 48-4982.

B. The district shall promptly certify the assessment rate to the board of supervisors of each county in which water district member lands are located, and those boards of supervisors at the time of levying general county taxes shall levy and cause to be collected replenishment assessments against the parcels of water district member land within such county at the assessment rate fixed by the district. The replenishment assessment collected against a parcel of water district member land shall equal the assessment rate per acre-foot of groundwater fixed by the district multiplied by the water district parcel replenishment obligation of the parcel.

C. The assessment when collected shall be deposited, pursuant to sections 35-146 and 35-147, in the special fund established under section 48-4974, subsection A, paragraph 3 to be expended by the district only for the purposes authorized by this article.

Section: Previous  48-4972  48-4973  48-4974  48-4975  48-4976  48-4977  48-4978  48-4979  48-4980  48-4981  48-4982  48-4983  48-4984  48-5101  48-5102  Next

Last modified: October 13, 2016