Arizona Revised Statutes Title 48. Special Taxing Districts § 48-4982. Annual replenishment tax; contract replenishment tax

A. On or before the third Monday of August of each year after the qualification of the water district member service area of any municipal provider, the district shall levy a replenishment tax against each municipal provider that has a qualified water district member service area for the privilege of withdrawing and delivering excess groundwater within the water district member service area. The replenishment tax shall be levied for the active management area in which the district is located at an assessment rate per acre-foot of groundwater sufficient to produce the amount of money estimated as needed to pay the costs and expenses to replenish groundwater established under § 48-4973, subsection A, and taking into account any annual replenishment assessment levied under § 48-4979.

B. The district shall promptly transmit a statement to each municipal provider having a water district member service area stating the amount of the annual replenishment tax. The annual replenishment tax to be collected from a municipal provider shall equal the assessment rate per acre-foot of groundwater fixed by the district multiplied by the water district service area replenishment obligation of the municipal provider.

C. On or before the third Monday of August of each year after the district enters into any contract to replenish water pursuant to § 48-4973, subsection B, paragraph 8, the district shall levy a tax against each municipal provider that is a party to a contract to replenish groundwater at the assessment rate provided in the applicable contract. The district shall promptly transmit a statement to each municipal provider that is a party to a contract to replenish groundwater stating the amount of the replenishment tax due under the contract.

D. On or before October 15 of each year, each municipal provider that has a water district member service area shall pay to the district an amount equal to the annual replenishment tax levied by the district.

E. On or before October 15 of each year, each municipal provider that is a party to a contract to replenish groundwater under § 48-4973, subsection B, paragraph 8 shall pay to the district the contract replenishment tax levied by the district pursuant to the contract.

F. Annual replenishment taxes and contract replenishment taxes collected by the district shall be deposited, pursuant to §§ 35-146 and 35-147, in the special fund established pursuant to § 48-4974, subsection A, paragraph 3 and shall be expended by the district only for the purposes authorized by this article.

G. If a municipal provider is delinquent for more than ninety days in the payment of its replenishment tax, the district shall promptly notify the director of water resources of the delinquency.