Arizona § 48-3476 - Payment of district taxes required in advance
Full text of Arizona Arizona Revised Statutes § 48-3476 — Payment of district taxes required in advance, with citation guidance and answers to common questions.
§ 48-3476. Payment of district taxes required in advance
A. Before any particular parcel of district land is entitled to irrigation service, all district taxes and charges for the construction or repair of facilities standing against such parcel, whether for the current year or carried forward from a previous year or years, together with all penalties and interest for failure to make payment when due, shall be paid in full.
B. Any trustee who knowingly authorizes and effects the delivery of water to any parcel of district land on which the taxes and charges specified in subsection A have not been paid, shall be personally liable for payment thereof. If an individual, organization or irrigation project, having a contract with the district, delivers water to any parcel of district land for or on account of which such charges and taxes have not been paid, such individual, organization or irrigation project shall be liable to the district in the amount involved and the district may withhold such amount from any payments due such individual, organization or project until the payments have been made.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-3476
What does Arizona Revised Statutes § 48-3476 cover?
Section 48-3476 ("Payment of district taxes required in advance") 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 § 48-3476?
A common citation format is "Arizona Revised Statutes § 48-3476" (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 § 48-3476 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.