Arizona Revised Statutes Title 48. Special Taxing Districts § 48-3778. Annual assessment; general revenue law

A. On or before the third Monday of August of each year after the qualification of any real property as member land, the district shall charge an annual replenishment assessment against each parcel of member land that is subject to a parcel replenishment obligation. This charge becomes a lien on the parcel and shall be collected in the same manner as an ad valorem tax. The assessments shall be calculated by the district pursuant to this article and shall be sufficient to produce the amount of money estimated as needed to pay the costs and expenses to replenish groundwater established under § 48-3772, subsection A and taking into account any annual replenishment tax levied against municipal providers under § 48-3781 and any member service area agreement pursuant to § 48-3771, subsections H and I.

B. The district shall promptly certify the assessments to the board of supervisors of each county in which member lands are located, and these boards of supervisors at the time of levying general county taxes shall take the necessary steps for collection of replenishment assessments against the parcels of member land within such county.

C. The assessment when collected shall be deposited, pursuant to §§ 35-146 and 35-147, in the special fund established under § 48-3773, subsection A, paragraph 3 to be spent by the district only for the purposes authorized by this article.

D. All provisions of the general revenue laws for the collection of taxes on real estate for county purposes apply to the collection of the replenishment assessment imposed by this article, including all remedies of the revenue laws for collecting delinquent taxes and provisions relating to sales of real property for delinquent taxes. The exemptions applicable to ad valorem taxes do not apply to assessments charged pursuant to this section.