Arizona § 48-3132 - Cash basis operation
Full text of Arizona Arizona Revised Statutes § 48-3132 — Cash basis operation, with citation guidance and answers to common questions.
§ 48-3132. Cash basis operation
A. The board of directors of an irrigation district may elect to operate on a cash basis or on an assessment and tax levy basis, or on a combination of both.
B. To provide funds for a cash operation, the board shall fix a minimum annual rate on each acre of land that has water rights in the district, which shall not be refunded and which, upon failure to pay, shall be a lien upon the land. A charge shall also be fixed by the board for all water required in excess of that provided in the minimum rate, to be paid to the district prior to delivery of the water. Any payments made for water in excess of that actually used will be refunded upon demand or may be applied to the following year's assessment.
C. The board of directors of a district which operates on a cash basis shall appoint a treasurer who shall carry out the provisions of this section. Such treasurer shall give bond in an amount set by the board. The cost of such bond shall be paid by the district.
D. The county treasurer shall be relieved of all responsibility for acting as ex officio treasurer of a district which operates on a cash basis under this section.
Frequently Asked Questions About Arizona § 48-3132
What does Arizona Revised Statutes § 48-3132 cover?
Section 48-3132 ("Cash basis operation") 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 § 48-3132?
A common citation format is "Arizona Revised Statutes § 48-3132" (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 § 48-3132 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.