Arizona § 48-3472 - District property exempt from taxation; tax levy; service charges
Full text of Arizona Arizona Revised Statutes § 48-3472 — District property exempt from taxation; tax levy; service charges, with citation guidance and answers to common questions.
§ 48-3472. District property exempt from taxation; tax levy; service charges
A. Property owned or used by districts organized under this chapter shall be exempt from taxation when used for district purposes.
B. The expense of maintaining the district wells, ditches or conduit system, including reasonable overhead and office expense and including amounts contracted to be paid to any irrigation district for or in connection with such services, along with any other capital expense, shall be provided for by taxes levied and collected as prescribed by this article.
C. The cost of distributing and measuring water to the several parcels of land receiving the water, including the actual operation of the headgates and other works of the district and the necessary expense of keeping such records in connection with the operation as the board of trustees prescribes, shall be paid from money collected from service charges imposed upon lands pursuant to section 48-3475 for the delivery of water.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-3472
What does Arizona Revised Statutes § 48-3472 cover?
Section 48-3472 ("District property exempt from taxation; tax levy; service charges") 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 § 48-3472?
A common citation format is "Arizona Revised Statutes § 48-3472" (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 § 48-3472 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.