Arizona Revised Statutes Title 48. Special Taxing Districts § 48-953. Irrigation assessments; collection

The board of directors of an improvement district may collect payment of irrigation district assessments imposed upon the land within the improvement district as a general obligation of the district. If irrigation district assessments are collected as a general obligation, the board of directors shall levy and collect taxes only upon the lineal acreage in the district, exclusive of improvements and assessed value of the real property.