Current through L. 2024, ch. 259
Section 48-3715 - Tax levyA. On or before the second Monday in August of each year, the clerk of the county board of supervisors of each county within the district shall certify to the district board the total assessed valuation of all taxable property in the county. On or before the third Monday in August of each year, the district board shall fix the amount to be raised by direct taxation for the purpose of carrying out the provisions of this chapter and shall levy a tax sufficient to raise such amount. Such tax shall not exceed ten cents on each one hundred dollars of assessed valuation in the district. The district board shall forthwith certify such tax rate to the board of supervisors of each county within the district, which boards at the time of levying general county taxes shall levy and cause to be collected taxes on the taxable property within such county at the tax rate fixed by the district board. The tax when collected shall be deposited, pursuant to sections 35-146 and 35-147, in the district fund to be expended by the district only for purposes authorized by this chapter, which shall include costs and expenses of administration.B. The district board shall charge and collect a fee in lieu of taxes paid pursuant to subsection A for each acre-foot of central Arizona project water purchased or leased and delivered to or credited to a purchaser or lessee. The amount of this fee shall be computed by dividing the sum of the taxes levied in each county within the district pursuant to subsection A in the previous year in which the fee is charged by the average annual amount of Colorado river water delivered through the central Arizona project system for nonfederal municipal and industrial and agricultural use over the previous three years. This fee does not apply to: 1. Indian tribes with respect to water used directly on Indian reservation land in this state or on land owned in this state by the Indian tribe.2. Water service providers whose customers are real property owners within the service area of the district and who pay the tax levied pursuant to subsection A. For purposes of this paragraph, "water service provider" means any person that has any obligation or duty of any nature to deliver water within the district's service area.3. Persons who have entered into a contract with the district under which they agree to make payments in lieu of the tax levied pursuant to subsection A.4. Persons that are real property owners within the service area of the district and that will use the water within the district's service area.5. The Arizona water banking authority if that authority is acquiring water that will be used for the benefit of those persons prescribed in this subsection.