2017 Arizona Revised Statutes
Title 48 - Special Taxing Districts
§ 48-3474 Credit on district taxes for irrigation project charges against lands within project

48-3474. Credit on district taxes for irrigation project charges against lands within project

A. If any parcel of land within an irrigation water delivery district is part of an established irrigation project organized under any law of the state relating to irrigation, electrical or agricultural improvement districts, or of any reclamation project of the United States, and is subject to project taxes, assessments or charges payable directly to such district or project, exclusive of charges for service to such parcel of land under any contract or arrangement between the district or project and the irrigation water delivery district, the owner of the parcel of land shall be entitled to a credit on district taxes for any year equal to the amount of the assessments and charges paid to the district or project for that year. The county treasurer shall accept the receipt of any such project or district as evidence of payment, and shall give credit therefor by notation on his records. In the preparation of the annual estimate of expenses as provided by section 48-3473, all such credits shall be anticipated by the board of trustees and a corresponding adjustment made in the estimate of revenue necessary to meet the expenses of the district.

B. Any irrigation water delivery district may contract with an irrigation project within which any or all of the district lands are included, to pay project taxes, assessments or charges of the project on behalf of any or all of the lands of the irrigation water delivery district, and if such contract is executed the amount of such assessments and charges shall be added to the district estimate of expenses and assessed and levied as district taxes against the lands for and on account of which they are contracted to be paid.