Arizona Laws 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.
Terms Used In Arizona Laws 48-4979
- Active management area: means an active management area established under Title 45, Chapter 2. See Arizona Laws 48-4801
- Board: means either the initial board of directors or the permanent board of directors of a district. See Arizona Laws 48-4801
- District: means an active management area water district established under this chapter. See Arizona Laws 48-4801
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Parcel of water district member land: means any portion of water district member land for which the county assessor for the county in which the water district member land is located has issued a separate tax parcel number. See Arizona Laws 48-4801
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Replenish: means to increase the amount of groundwater in an aquifer through water storage pursuant to Title 45, Chapter 3. See Arizona Laws 48-4801
- Water district member land: means any real property that meets the requirements of section 48-4975. See Arizona Laws 48-4801
- Water district parcel replenishment obligation: means , with respect to any particular parcel of water district member land, an amount of groundwater equal to the amount of groundwater delivered to the parcel of water district member land in a calendar year, multiplied by the percentage that the excess groundwater of the applicable water district member land for that year bears to the total amount of groundwater delivered to the applicable water district member land during that year. See Arizona Laws 48-4801
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.