Arizona § 48-3778 Annual assessment; general revenue law

Arizona Statutes

§ 48-3778 — Annual assessment; general revenue law

Arizona § 48-3778

Title 48Arizona Revised Statutes

Ch. 22MULTI-COUNTY WATER CONSERVATION DISTRICTS

Art. 4Replenishment

This text of Arizona § 48-3778 (Annual assessment; general revenue law) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 48-3778 (2026).

Text

A.On or before the third Monday of August of each year after the qualification of any real property as member land, the district shall charge an annual replenishment assessment against each parcel of member land that is subject to a parcel replenishment obligation. This charge becomes a lien on the parcel and shall be collected in the same manner as an ad valorem tax. The assessments shall be calculated by the district pursuant to this article and shall be sufficient to produce the amount of money estimated as needed to pay the costs and expenses to replenish groundwater established under section 48-3772, subsection A and taking into account any annual replenishment tax levied against municipal providers under section 48-3781 and any member service area agreement pursuant to section 48-37

Free access — add to your briefcase to read the full text and ask questions with AI

A. On or before the third Monday of August of each year after the qualification of any real property as member land, the district shall charge an annual replenishment assessment against each parcel of member land that is subject to a parcel replenishment obligation. This charge becomes a lien on the parcel and shall be collected in the same manner as an ad valorem tax. The assessments shall be calculated by the district pursuant to this article and shall be sufficient to produce the amount of money estimated as needed to pay the costs and expenses to replenish groundwater established under section 48-3772, subsection A and taking into account any annual replenishment tax levied against municipal providers under section 48-3781 and any member service area agreement pursuant to section 48-3771, subsections H and I.

B. The district shall promptly certify the assessments to the board of supervisors of each county in which member lands are located, and these boards of supervisors at the time of levying general county taxes shall take the necessary steps for collection of replenishment assessments against the parcels of member land within such county.

C. The assessment when collected shall be deposited, pursuant to sections 35-146 and 35-147, in the special fund established under section 48-3773, subsection A, paragraph 3 to be spent by the district only for the purposes authorized by this article.

D. All provisions of the general revenue laws for the collection of taxes on real estate for county purposes apply to the collection of the replenishment assessment imposed by this article, including all remedies of the revenue laws for collecting delinquent taxes and provisions relating to sales of real property for delinquent taxes. The exemptions applicable to ad valorem taxes do not apply to assessments charged pursuant to this section.