Arizona § 48-3114 - Determination of tax rate; fiscal year
Full text of Arizona Arizona Revised Statutes § 48-3114 — Determination of tax rate; fiscal year, with citation guidance and answers to common questions.
§ 48-3114. Determination of tax rate; fiscal year
A. The board of supervisors of each county in which taxable lands of an irrigation district are situated shall add to the amount certified by the board of directors of the district as the total amount necessary to be raised by taxation for any fiscal year an additional amount equal to fifteen per cent of the gross amount so certified and, based upon the total so ascertained, shall fix and determine the rate per acre at which each acre of taxable lands of the district shall be taxed in the county for district purposes. The total of each assessment shall be computed at the acreage amount so fixed and extended upon the rolls by the officers authorized by law to compute and extend general county taxes thereon. The amount shall be assessed to the same person to whom the county taxes are assessed, and the board shall levy the taxes so assessed in the same manner and at the same time as the levy of general county taxes. When so levied the district taxes shall become a lien upon the real estate taxed which shall be in force and effect until the taxes and all penalties and interest thereon are paid.
B. The board of directors shall designate the fiscal year of the district and notify the board of supervisors of the designation.
C. When a tax levied and assessed to meet an existing obligation is in force, uncollected and unexpended, a reassessment or second levy for the same purpose shall not be made, whether or not the obligation is changed in form.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-3114
What does Arizona Revised Statutes § 48-3114 cover?
Section 48-3114 ("Determination of tax rate; fiscal year") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 48-3114?
A common citation format is "Arizona Revised Statutes § 48-3114" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 48-3114 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.