Arizona Laws 48-4983. Delinquent assessments and taxes; interest; failure to file report; civil penalties; violation; classification
A. If an annual replenishment assessment or annual replenishment tax is not paid when due under this article, the district shall charge interest at a rate of one per cent for each month or fraction of a month that the assessment or tax remains delinquent.
Attorney's Note
Under the Arizona Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class 2 misdemeanor | up to 4 months | up to $750 |
Terms Used In Arizona Laws 48-4983
- District: means an active management area water district established under this chapter. See Arizona Laws 48-4801
- Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
- Municipal provider: means a city, town or private water company. See Arizona Laws 48-4801
- 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
- Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
- Water district member land: means any real property that meets the requirements of section 48-4975. See Arizona Laws 48-4801
- Water district member service area: means the service area of a municipal provider that is located in the active management area in which the district is located and that qualifies as a water district member service area under section 48-4981, including any additions to or extensions of the service area. See Arizona Laws 48-4801
B. The district may bring suit in superior court in the county in which a parcel of water district member land or a water district member service area, as applicable, is located against any owner of a parcel of water district member land or municipal provider, as applicable, to collect any delinquent annual replenishment assessment or annual replenishment tax. In addition to allowing recovery of costs to the district as allowed by law, the court may fix and allow as part of the judgment interest as provided in subsection A of this section. The court may also assess a civil penalty in an amount of not more than one thousand dollars per day that the assessments or taxes are delinquent. Any civil penalty assessed by the court shall be deposited by the district in the district fund established pursuant to section 48-4974, subsection A, paragraph 3 and shall be expended by the district only for the purposes authorized by this article.
C. Any person who violates this chapter by knowingly, and with intent to evade the provisions of this chapter, filing with the district any false or fraudulent information in a report that is required by the district is guilty of a class 2 misdemeanor. A person who continues the violation after notice is guilty of a separate offense for each day of the violation.