Arizona Revised Statutes § 48-4983 Delinquent Assessments And Taxes; Interest; Failure To File Report; Civil Penalties; Violation; Classification

48-4983. Delinquent assessments and taxes; interest; failure to file report; civil penalties; violation; classification

A. If an annual replenishment assessment or annual replenishment tax is not paid when due under this article, the district shall charge interest at a rate of one per cent for each month or fraction of a month that the assessment or tax remains delinquent.

B. The district may bring suit in superior court in the county in which a parcel of water district member land or a water district member service area, as applicable, is located against any owner of a parcel of water district member land or municipal provider, as applicable, to collect any delinquent annual replenishment assessment or annual replenishment tax. In addition to allowing recovery of costs to the district as allowed by law, the court may fix and allow as part of the judgment interest as provided in subsection A of this section. The court may also assess a civil penalty in an amount of not more than one thousand dollars per day that the assessments or taxes are delinquent. Any civil penalty assessed by the court shall be deposited by the district in the district fund established pursuant to section 48-4974, subsection A, paragraph 3 and shall be expended by the district only for the purposes authorized by this article.

C. Any person who violates this chapter by knowingly, and with intent to evade the provisions of this chapter, filing with the district any false or fraudulent information in a report that is required by the district is guilty of a class 2 misdemeanor. A person who continues the violation after notice is guilty of a separate offense for each day of the violation.

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Last modified: October 13, 2016