Terms Used In Arizona Laws > Title 48 > Chapter 1 > Article 8 - Voluntary Contributions and Taxes

• 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.
• Contribution related to plant for pumping: means an amount computed as follows: There shall be determined a ratio per cent which is the total kilowatt hours sold or used for pumping including all pumping for municipal purposes, but excluding those kilowatt hours not produced by the district or by sources contractually available to the district but which are delivered to the district for transmission and distribution to others, divided by the total kilowatt hours sold or used, such totals to be for the latest five calendar years. See Arizona Laws 48-241
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• District: means any irrigation district, power district, electrical district or agricultural improvement district now or hereafter organized under the laws of this state which is directly engaged in the sale of electric power or energy other than for irrigation purposes. See Arizona Laws 48-241
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
• Property: includes both real and personal property. See Arizona Laws 1-215
• Statute: A law passed by a legislature.
• Total water costs: means one-third of the total sums of the following items for the latest three calendar years:

  (a) The operating and maintenance expense attributable to watershed maintenance and protection, water production and development, storage, transmission, distribution or conservation, including administrative and general and related costs, but excluding depreciation. See Arizona Laws 48-241

• United States: includes the District of Columbia and the territories. See Arizona Laws 1-215