Arizona § 48-3474 - Credit on district taxes for irrigation project charges against lands within project
Full text of Arizona Arizona Revised Statutes § 48-3474 — Credit on district taxes for irrigation project charges against lands within project, with citation guidance and answers to common questions.
§ 48-3474. Credit on district taxes for irrigation project charges against lands within project
A. If any parcel of land within an irrigation water delivery district is part of an established irrigation project organized under any law of the state relating to irrigation, electrical or agricultural improvement districts, or of any reclamation project of the United States, and is subject to project taxes, assessments or charges payable directly to such district or project, exclusive of charges for service to such parcel of land under any contract or arrangement between the district or project and the irrigation water delivery district, the owner of the parcel of land shall be entitled to a credit on district taxes for any year equal to the amount of the assessments and charges paid to the district or project for that year. The county treasurer shall accept the receipt of any such project or district as evidence of payment, and shall give credit therefor by notation on his records. In the preparation of the annual estimate of expenses as provided by section 48-3473, all such credits shall be anticipated by the board of trustees and a corresponding adjustment made in the estimate of revenue necessary to meet the expenses of the district.
B. Any irrigation water delivery district may contract with an irrigation project within which any or all of the district lands are included, to pay project taxes, assessments or charges of the project on behalf of any or all of the lands of the irrigation water delivery district, and if such contract is executed the amount of such assessments and charges shall be added to the district estimate of expenses and assessed and levied as district taxes against the lands for and on account of which they are contracted to be paid.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-3474
What does Arizona Revised Statutes § 48-3474 cover?
Section 48-3474 ("Credit on district taxes for irrigation project charges against lands within project") 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 § 48-3474?
A common citation format is "Arizona Revised Statutes § 48-3474" (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 § 48-3474 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.