Arizona Revised Statutes Title 48. Special Taxing Districts § 48-4984. Inspections; investigations and audits

A. The district's authorized representative may enter at reasonable times on the property of a municipal provider required to provide reports under § 48-4976 to inspect and audit records required to be kept under § 48-4976, and the owner, manager or occupant of the property shall permit such entry.

B. The director of water resources and the director's authorized representative may enter at reasonable times on the property of the district or a municipal provider required to provide reports under § 48-4976 to inspect and audit records required to be kept under § 48-4976, and the district or the owner, manager or occupant of the property shall permit such entry.

C. Inspections and audits under subsections A and B of this section shall be on reasonable notice to the district, or owner, manager or occupant of the property, as the case may be, unless reasonable grounds exist to believe that such notice would frustrate the enforcement of this article. The district and the director shall each adopt standards for conducting inspections, examining records and obtaining warrants pursuant to this section. The district and the director each may apply for and obtain warrants. If warrants are required by law, the district and the director shall apply for and obtain warrants for entry and inspection to carry out the administrative and enforcement purposes of this article.

D. The district and the director may each require a person who is required to keep records under § 48-4976 to appear, at reasonable times and on reasonable notice, at the district or the director's office and produce such records and information as are specified in the notice to determine whether the records and reports required by § 48-4976 are complete, true and correct.

E. The district or the director, as the case may be, shall provide a written report of each inspection and audit under this section to the person subject to such action.