Arizona Laws 48-3781. Annual replenishment tax; contract replenishment tax
A. On or before the third Monday of August of each year after the qualification of the member service area of any municipal provider, the district shall levy a replenishment tax against each municipal provider having a qualified member service area for the privilege of withdrawing and delivering excess groundwater within the member service area. The replenishment tax shall be calculated by the district in accordance with 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 assessment levied under section 48-3778.
Terms Used In Arizona Laws 48-3781
- Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
- Contract: A legal written agreement that becomes binding when signed.
- District: means a multi-county water conservation district organized under the authority of this chapter. See Arizona Laws 48-3701
- Excess groundwater: means an amount of groundwater equal to that amount of groundwater delivered to a member land in a calendar year or delivered within a member service area by the municipal provider for that member service area in a calendar year in excess of the amount of groundwater that may be used at the member land in that calendar year or that may be delivered by the municipal provider for use within the member service area in that calendar year and consistent with the applicable assured water supply rules adopted by the department of water resources for the active management area where the member land or the member service area is located. See Arizona Laws 48-3701
- Member service area: means the service area of a municipal provider that qualifies as a member service area under section 48-3780, including any additions to or extensions of the service area. See Arizona Laws 48-3701
- Municipal provider: means a city, town or private water company or an irrigation district that supplies water for non-irrigation use. 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.
- 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
- Service area replenishment obligation: means , with respect to any particular member service area, the excess groundwater of that member service area in a particular calendar year reduced by the replenishment credits, if any, applied by the municipal provider with respect to the member service area under section 48-3772, subsection H. See Arizona Laws 48-3701
B. The district shall promptly transmit a statement to each municipal provider having a member service area stating the amount of the annual replenishment tax and any replenishment reserve fee due under Section 48-3780.01.
C. On or before the third Monday of August of each year after the district enters into any contract to replenish water pursuant to section 48-3772, subsection B, paragraph 9, the district shall levy a tax against each municipal provider that is a party to a contract to replenish groundwater at the assessment rate provided in the applicable contract. The district shall promptly transmit a statement to each municipal provider that is a party to a contract to replenish groundwater stating the amount of the replenishment tax due under the contract.
D. On or before October 15 of each year, each municipal provider that has a member service area shall pay to the district an amount equal to the annual replenishment tax levied by the district and any replenishment reserve fee due under Section 48-3780.01.
E. On or before October 15 of each year, each municipal provider that is a party to a contract to replenish groundwater under section 48-3772, subsection B, paragraph 9 shall pay to the district the contract replenishment tax levied by the district pursuant to the contract.
F. Annual replenishment taxes and contract replenishment taxes collected by the district shall be deposited, pursuant to sections 35-146 and 35-147, in the special fund established pursuant to section 48-3773, subsection A, paragraph 3 and shall be expended by the district only for the purposes authorized by this article.
G. If a municipal provider is delinquent for more than ninety days in the payment of its replenishment tax, the district shall promptly notify the director of water resources of the delinquency. Except as provided in subsection H of this section, for any municipal provider that is delinquent for more than ninety days in the payment of its replenishment tax, the district shall complete the replenishment of the service area replenishment obligation. The district shall complete that obligation within three full calendar years after the year that the district is paid an amount equal to the delinquent replenishment tax, plus interest calculated in accordance with section 48-3782, subsection A, or within ten full calendar years after the year that the district incurs the service area replenishment obligation, whichever is sooner.
H. The district is not required to complete the replenishment of the service area obligation of a municipal provider that is delinquent for more than ninety days in the payment of its replenishment tax if both of the following apply:
1. The district is not paid an amount equal to the delinquent replenishment tax, plus interest calculated in accordance with section 48-3782, subsection A, within ten full calendar years after the year that the district incurs the service area replenishment obligation.
2. The municipal provider or its successor has violated section 45-492, subsection D or section 45-493, subsection D and the director of water resources has not commenced an enforcement action against the municipal provider or its successor for the violation within ten full calendar years after the year that the district incurs the service area replenishment obligation.