Arizona § 48-4979 - Assessment levy
Full text of Arizona Arizona Revised Statutes § 48-4979 — Assessment levy, with citation guidance and answers to common questions.
§ 48-4979. Assessment levy
A. On or before the third Monday of August of each year after the qualification of any real property as water district member land, the district shall levy an annual replenishment assessment against each parcel of water district member land that is subject to a water district parcel replenishment obligation. The assessment shall be levied for the active management area in which the district is located at a rate per acre-foot of groundwater sufficient to produce the amount of money estimated as needed to pay the costs and expenses to replenish groundwater established under section 48-4973, subsection A and taking into account any annual replenishment tax levied against municipal providers under section 48-4982.
B. The district shall promptly certify the assessment rate to the board of supervisors of each county in which water district member lands are located, and those boards of supervisors at the time of levying general county taxes shall levy and cause to be collected replenishment assessments against the parcels of water district member land within such county at the assessment rate fixed by the district. The replenishment assessment collected against a parcel of water district member land shall equal the assessment rate per acre-foot of groundwater fixed by the district multiplied by the water district parcel replenishment obligation of the parcel.
C. The assessment when collected shall be deposited, pursuant to sections 35-146 and 35-147, in the special fund established under section 48-4974, subsection A, paragraph 3 to be expended by the district only for the purposes authorized by this article.
Frequently Asked Questions About Arizona § 48-4979
What does Arizona Revised Statutes § 48-4979 cover?
Section 48-4979 ("Assessment levy") 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 § 48-4979?
A common citation format is "Arizona Revised Statutes § 48-4979" (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 § 48-4979 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.