Arizona Revised Statutes Title 48. Special Taxing Districts § 48-2903. Organization of district

A. When a majority of the holders of title or evidence of title, including receipts or other evidence of the rights of entrymen on lands under any law of the United States or of this state, to lands in a designated area desire to provide for the irrigation of lands in the area, they may propose the organization of an irrigation district under the provisions of this chapter. When organized the district shall have all powers conferred by law upon irrigation districts.

B. When bona fide owners or possessors of lands included within the proposed irrigation district have constructed ditches, canals, reservoirs, pumping plants and underground water works which are in actual operation by the owner or owners thereof at the time of organization of such irrigation district, of sufficient capacity and with adequate water supply for irrigation of not less than twenty-five per cent of the lands so owned or possessed, the lands so owned or possessed, together with the ditches, canals, reservoirs, pumping plants or underground water works so constructed, and the extensions and enlargements thereof completed within a period of one year from the date of organization of the irrigation district, and the water and water rights appurtenant thereto, and any franchise in connection therewith, and all water appropriated for stock, mining, domestic or power purposes shall be exempted from the provisions of this chapter, but no such lands shall be exempted unless water has actually been appropriated to beneficial use upon not less than twenty-five per cent of each parcel sought to be exempted.

C. When it is proposed to include in an irrigation district lands irrigated from irrigation works already constructed and in operation, such lands may be included within the district with assent of the owner thereof, or when such lands are receiving water from irrigation works owned by a number of landowners, or an association of landowners, or a corporation in which the stock is owned and held by such landowners, with the assent of a majority of the landowners or members of the association or stockholders.