Arizona § 48-4501 Annual replenishment tax; amount

Arizona Statutes

§ 48-4501 — Annual replenishment tax; amount

Arizona § 48-4501

Title 48Arizona Revised Statutes

Ch. 27GROUNDWATER REPLENISHMENT DISTRICTS

Art. 4Financial Provisions

This text of Arizona § 48-4501 (Annual replenishment tax; amount) 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. § 48-4501 (2026).

Text

A.The board shall levy an annual replenishment tax for the privilege of withdrawing groundwater in the district. The tax shall be levied against each district member whose replenishment account under section 48-4464 contains a debit balance as of June 30 each year. The tax shall be levied at a rate that will be sufficient to produce the amount of money estimated to pay the water acquisition costs of an amount of water necessary to offset the debit balances of all members' replenishment accounts as reported pursuant to section 48-4466, subsection B.

B.On or before August 15 of each year, the district shall transmit a statement to each district member that is subject to the replenishment tax stating the amount of replenishment tax.

C.On or before October 15 of each year, each district m

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A. The board shall levy an annual replenishment tax for the privilege of withdrawing groundwater in the district. The tax shall be levied against each district member whose replenishment account under section 48-4464 contains a debit balance as of June 30 each year. The tax shall be levied at a rate that will be sufficient to produce the amount of money estimated to pay the water acquisition costs of an amount of water necessary to offset the debit balances of all members' replenishment accounts as reported pursuant to section 48-4466, subsection B.

B. On or before August 15 of each year, the district shall transmit a statement to each district member that is subject to the replenishment tax stating the amount of replenishment tax.

C. On or before October 15 of each year, each district member shall pay to the district an amount equal to the replenishment tax multiplied by the net debit balance in the member's replenishment account as computed pursuant to section 48-4464.

D. The district shall credit all revenues it collects under this section to the water acquisition fund.

E. The district shall replenish water in an amount that is sufficient to offset the debit balances of all members' replenishment accounts computed pursuant to subsection A of this section.