Arizona Laws 48-3778. Annual assessment; general revenue law
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.
Terms Used In Arizona Laws 48-3778
- Board: means the board of directors of a multi-county water conservation district. See Arizona Laws 48-3701
- District: means a multi-county water conservation district organized under the authority of this chapter. See Arizona Laws 48-3701
- including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
- Lien: A claim against real or personal property in satisfaction of a debt.
- Member land: means any real property that meets the requirements of section 48-3774. See Arizona Laws 48-3701
- 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 member land: means any portion of member land for which the tax assessor for the county in which the member land is located has issued a separate county parcel number. See Arizona Laws 48-3701
- Property: includes both real and personal property. See Arizona Laws 1-215
- 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 48-3701
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.