reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3628 - Condemnation actions; interest

48-3628.
Condemnation actions;  interest
Interest on a judgment in a condemnation proceeding instituted by the district or by a power district or an agricultural improvement district pursuant to chapter 11 or 17 of this title,  including interest that is payable pursuant to section 12-1123,  subsection B,  shall be calculated for each month or portion of a month that interest is owed and shall be either:
1. The prime rate charged by banks on short-term business loans as determined for publication in the bulletin of the board of governors of the federal reserve system,  as of the first day of that month.
2. In the absence of a determination by the board of governors of the federal reserve system,  calculated in the same manner based on comparable data as determined by the United States department of commerce,  bureau of economic analysis,  for publication in " survey of current business" .
3. If the prime rate cannot be determined from publication as provided in paragraph 2 of this section,  determined by a federal agency that is annually designated by the respective district and that makes and publishes data sufficient to determine the prime rate of interest.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3641 - Definitions

48-3641.
Definitions
In this article,  unless the context otherwise requires:
1. " District"  means a district organized pursuant to article 1 of this chapter.
2. " Emergency"  means a situation that creates an immediate threat to the health or safety of a person or property caused by flood,  earthquake,  hurricane,  tornado,  explosion,  fire or other catastrophe.
3. " License"  includes the whole or part of any district permit,  certificate,  approval,  registration,  charter or similar form of permission required by law.
4. " Licensing"  includes the district process respecting the grant,  denial,  renewal,  revocation,  suspension,  annulment,  withdrawal or amendment of a license.
5. " Person"  means an individual,  partnership,  corporation,  association,  governmental subdivision or unit of a governmental subdivision or a public or private organization of any character.
6. " Request for corrections"  means seeking a technical or clarifying correction from an applicant who has submitted an administratively complete application for a license.
7. " Substantive policy statement"  means a written expression that is only advisory and that informs the general public of a district's current approach to,  or opinion of,  the requirements of the ordinances or regulations,  including,  if appropriate,  the district's current practice,  procedure or method of action based on that approach or opinion. A substantive policy statement does not include internal procedural documents that only affect the internal procedures of the district and do not impose additional requirements or penalties on regulated parties or confidential information.
8. " Working day"  means a twenty-four hour period excluding weekends and legal holidays.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3642 - Regulatory bill of rights

48-3642.
Regulatory bill of rights
To ensure fair and open regulation by districts,  a person:
1. Is eligible for reimbursement of fees and other expenses if the person prevails by adjudication on the merits against a district in a court proceeding regarding a district decision as provided in section 12-348.
2. Is entitled to receive information and notice regarding inspections as provided in section 48-3643.
3. Is entitled to have a district not base a licensing decision in whole or in part on licensing conditions or requirements that are not specifically authorized as provided in section 48-3644.
4. May have a district approve or deny the person's license application within a predetermined period of time as provided in section 48-3645.
5. Is entitled to receive written or electronic notice from a district on denial of a license application that:
(a) Justifies the denial with references to the statute,  ordinance,  regulation,  executive order,  delegation agreement or authorized substantive policy statement on which the denial is based as provided in section 48-3645.
(b) Explains the applicant's right to appeal the denial as provided in section 48-3645.
6. Is entitled to receive information regarding the license application process at the time the person obtains an application for a license as provided in section 48-3646.
7. May inspect all ordinances,  regulations,  rules and substantive policy statements of a district,  including a directory of documents,  at the office of the district or a district website as provided in section 48-3647.
8. Unless specifically authorized,  may expect districts to avoid duplication of other laws that do not enhance regulatory clarity and to avoid dual permitting to the maximum extent practicable as provided in section 48-3644.
9. May file a complaint with the board of directors concerning an ordinance,  rule,  regulation or substantive policy statement that fails to comply with this section.
10. As provided in section 48-3644,  is entitled to have a district not request or initiate discussions about waiving any of the rights prescribed in this section.
11. May participate in the rule development process as provided in section 48-3609.02,  including providing written or verbal comments on proposed rules to the district and having the district address comments as provided in section 48-3609.02.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3644 - Prohibited acts by district and employees; enforcement; notice

48-3644.
Prohibited acts by district and employees;  enforcement;  notice
A. A district shall not base a licensing decision in whole or in part on a licensing requirement or condition that is not specifically authorized by statute,  rule,  regulation,  ordinance,  executive order or delegation agreement. A general grant of authority does not constitute a basis for imposing a licensing requirement or condition unless the authority specifically authorizes the requirement or condition.
B. Unless specifically authorized,  a district shall avoid duplication of other laws or executive orders that do not enhance regulatory clarity and shall avoid dual permitting to the maximum extent practicable.
C. This section does not prohibit district flexibility to issue licenses or adopt ordinances or regulations.
D. A district shall not request or initiate discussions with a person about waiving that person's rights.
E. This section may be enforced in a private civil action and relief may be awarded against the district. The court may award reasonable attorney fees,  damages and all fees associated with the license application to a party that prevails in an action against the district for a violation of this section.
F. A district employee may not intentionally or knowingly violate this section. A violation of this section is cause for disciplinary action or dismissal pursuant to the district's adopted personnel policy.
G. This section does not abrogate the immunity provided by section 12-820.01 or 12-820.02.
H. A district shall prominently print the provisions of subsections A,  B,  C,  D,  E,  F and G of this section on all license applications.
I. The licensing application may be in either print or electronic format.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3646 - License application process

48-3646.
License application process
A district that issues licenses shall provide the following information to an applicant at the time the applicant obtains an application for a license:
1. A list of all of the steps the applicant is required to take in order to obtain the license.
2. The applicable licensing time frames.
3. The name and telephone number of a district contact person who can answer questions or provide assistance throughout the application process.
4. The website address and any other information,  if applicable,  to allow the regulated person to utilize electronic communication with the district.
5. Notice that an applicant may receive a clarification from the district of its interpretation or application of a statute,  ordinance,  regulation,  executive order,  delegation agreement or authorized substantive policy statement as provided in section 48-3649.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3647 - Directory of documents

48-3647.
Directory of documents
The district shall publish,  or prominently place on the district website,  at least annually,  a directory summarizing the subject matter of all currently applicable ordinances,  rules,  regulations and substantive policy statements. The district shall keep copies of this directory and all substantive policy statements at one location. The directory,  ordinances,  regulations,  rules,  substantive policy statements and any materials incorporated by reference in these documents shall be open to public inspection at the office of the district or the district website.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3648 - Complaints; procedures

48-3648.
Complaints;  procedures
A. The board of directors shall establish a procedure to receive complaints from an adversely affected person concerning ordinances,  rules,  substantive policy statements or district practices alleged to violate this chapter.
B. The board of directors may require the complaint to be made in writing and to include the following information:
1. The name and address of the adversely affected person making the complaint.
2. The ordinance,  rule,  regulation,  substantive policy statement or district practice alleged to violate this article or section 48-3609.02.
3. Any facts relevant to,  and the legal basis for,  the complaint.
C. Procedures adopted by the board of directors pursuant to this section shall include reasonable time frames to address complaints and shall provide a process for appeal.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3649 - Clarification of interpretation

48-3649.
Clarification of interpretation
A. An applicant for a license subject to this article may request a district to clarify its interpretation or application of a statute,  ordinance,  regulation,  executive order,  delegation agreement or authorized substantive policy statement affecting the procurement of that license by providing the district with a written request that states:
1. The name and address of the applicant requesting the clarification.
2. The statute,  ordinance,  regulation,  executive order,  delegation agreement or authorized substantive policy statement or part of the statute,  ordinance,  regulation,  executive order,  delegation agreement or authorized substantive policy statement that requires clarification.
3. Any facts relevant to the requested ruling.
4. The applicant's proposed interpretation of the applicable statute,  ordinance,  regulation,  executive order,  delegation agreement or authorized substantive policy statement or part of the statute,  ordinance,  regulation,  executive order,  delegation agreement or authorized substantive policy statement.
5. Whether,  to the best knowledge of the applicant,  the issues or related issues are being considered by the district in connection with an existing license or license application.
B. On receipt of a request that complies with subsection A,  the district may meet with the applicant to discuss the written request and shall respond within thirty days of the receipt of the written request with a written explanation of its interpretation or application as raised in the written request. The district shall provide the applicant with an opportunity to meet and discuss the district's written explanation.
C. A district may modify a written explanation provided under subsection B on written notice to the applicant if required by a change in the law that was applicable at the time the clarification of interpretation was issued,  including changes caused by legislation,  administrative rules formally adopted by the governing body or a court decision.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3650 - Exemptions

48-3650.
Exemptions
This article does not apply to:
1. An ordinance,  regulation or substantive policy statement that relates to only the internal management of a district and that does not directly and substantially affect the procedural or substantive rights or duties of any segment of the public.
2. An ordinance,  regulation or substantive policy statement that relates to only the physical servicing,  maintenance or care of district owned or operated facilities or property.
3. An ordinance,  regulation or substantive policy statement relating to a district contract.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3702 - District as municipal corporation

48-3702.
District as municipal corporation
A multi-county water conservation district is a tax-levying public improvement district of the state and a municipal corporation to the extent of the powers and privileges conferred by this chapter or granted generally to municipal corporations by the constitution and statutes of the state,  including the immunities and exemptions provided by article 13,  section 7,  of the Constitution of Arizona.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3703 - Purposes for which district may be organized

48-3703.
Purposes for which district may be organized
If three or more counties petition for the formation of a district,  a district may be formed for the following purposes:
1. To levy an ad valorem tax of not to exceed ten cents per one hundred dollars of assessed valuation against all taxable property within the boundaries of such counties in order to pay administrative costs and expenses of the district and to assist in repayment of central Arizona project costs undertaken to be repaid by the district to the United States in accordance with the terms of contractual obligations of the district and to authorize payment of the tax so collected to the United States as a contribution to the discharge of such contractual obligations.
2. To contract with the secretary for the repayment of the cost and for the delivery of water supply in accordance with the provisions of PL 90-537,  and to subcontract for such water supply.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3704 - Petition for formation of district

48-3704.
Petition for formation of district
A. Petitions for the formation of a district may be signed by either the chairman of the board of supervisors of a county,  pursuant to a resolution adopted by the board of supervisors,  or by a number of qualified electors of the county equal to at least one per cent of the votes cast for governor in such county at the last preceding general election.
B. The petitions shall set forth:
1. The name of the proposed district,  which shall include the words " water conservation district" .
2. A statement to the effect that the public convenience and welfare will be promoted by the establishment of the district.
3. The counties proposed to be included in the district.
C. Such petitions shall be filed with the director of water resources.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3705 - Notice; hearing on petitions; transcript

48-3705.
Notice;  hearing on petitions;  transcript
A. Upon receipt of petitions from three or more counties,  the director shall set a date for hearing on the petitions not less than thirty days nor more than sixty days after the date of filing of such petitions. The director shall cause a signed notice giving the time and place of the hearing on the petitions to be:
1. Mailed by certified mail to the board of supervisors of each county in the state.
2. Published at least once each week for two consecutive weeks in newspapers of general circulation published in each of the counties of the state,  or,  if no newspaper is published in a particular county,  in a newspaper published in an adjoining county.
3. Posted in three or more conspicuous places in each county in the state at least two weeks before the date set for hearing.
B. Any county not included in the petitions for which notice of the hearing has been given may file with the director a petition to be included in such district. Such petition may be filed at any time up to ten days prior to the date of the hearing on the original petitions and,  if filed,  shall be considered as though filed with such petitions. The petitioners so filing shall serve notice of such filing on the clerks of the boards of supervisors of the original petitioning counties,  and shall publish a copy of such notice in a newspaper of general circulation in the county which they represent not less than five days prior to the date of the hearing. No further notice of the inclusion of additional counties shall be required.
C. At the hearing,  any affected person may appear and be heard on any matter relating to the establishment of the proposed district.
D. The director shall cause a transcript to be made of all proceedings.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3706 - Establishment of district; appeal

48-3706.
Establishment of district;  appeal
A. Upon the hearing,  if it appears that the petitions conform to the provisions of this chapter and that the public convenience and welfare will be served by the establishment of the district,  the director shall make a final written order to declare his findings,  designate the counties to be included,  and declare the district organized under a corporate name by which it shall be known in all proceedings.
B. Not less than ten days after the date of the final order,  the director shall cause a certified copy of such final order to be:
1. Filed in the office of the board of supervisors of each county.
2. Recorded in the office of the county recorder in each county included in the district.
3. Filed in the office of the secretary of state.
C. Any affected person who made an appearance before the director may seek a review of such final order within thirty days from the date of the order by filing a petition for a special action writ in the supreme court. The special action shall be given precedence over other civil actions.
D. If such appeal is taken from the director's final order,  a certified copy of the order or judgment of the supreme court shall be filed and recorded,  as provided in subsection B,  within ten days after the final determination of the appeal.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3707 - Areas outside of district; inclusion of additional counties

48-3707.
Areas outside of district;  inclusion of additional counties
A. Water users outside the district may contract for a water supply from the central Arizona project directly with the secretary or with the district on the basis of paying costs allocated by the secretary.
B. A county not originally included in the district may petition for inclusion in the district upon agreement to pay the county's accrued equitable share of construction costs previously paid by the district and interest thereon. Such petition shall be filed with the director and a copy served upon the district. The proceedings and hearings shall be in all respects the same as in the organization of districts. After inclusion within the district,  the taxable property within the petitioning county is subject to a tax levy as provided for by this chapter. Notwithstanding any other provision of law,  the board of supervisors of a petitioning county may levy an additional tax to accomplish the purposes of this section.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3708 - Board of directors; weighted voting; members; term; compensation

48-3708.
Board of directors;  weighted voting;  members;  term;  compensation
A. A district shall be administered by a board of directors to be determined as follows:
1. The qualified electors from each county in the district that has a population of less than six hundred thousand persons shall elect one director.
2. The qualified electors from each county in the district that has a population of at least six hundred thousand persons but not more than two million one hundred thousand persons shall elect four directors.
3. The qualified electors from each county in the district that has a population of more than two million one hundred thousand persons shall elect ten directors.
B. Each director is entitled to a weighted vote that is determined as follows:
1. The director from a county represented by one director is entitled to one vote.
2. The directors from a county represented by four directors are each entitled to a vote equal to the population of that county divided by the population of the least populous county and divided by four.
3. The directors from a county represented by ten directors are each entitled to a vote equal to the population of that county divided by the population of the least populous county and divided by ten.
C. A director shall be a qualified elector of the county from which the director is elected and shall serve a term of six years. Each director shall assume his duties on January 1 after the director's election.
D. A vacancy on the board of directors shall be filled by appointment by the governor.
E. Each director shall serve without compensation,  except that the director shall be reimbursed for travel and subsistence while engaged in the business of the district in the same manner as is provided by law for state officers.
F. An employee of the district or the spouse of an employee of the district is not eligible to serve as a member of the board of directors of the district.
G. Members of the board and officers are public officers and are subject to all provisions of law applicable to such officers. The provisions of title 38,  chapter 3,  article 8,  relating to conflict of interest,  apply to all officers and employees of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3709 - District elections; nominating petitions

48-3709.
District elections;  nominating petitions
A. Candidates for election to the board of directors of a district shall be nominated by a petition that is signed by not less than two hundred qualified electors of the county in which the candidate resides and that is filed as prescribed by title 16,  chapter 3.
B. The names of candidates for election to the board of directors of a district shall be included on the general election ballot of the county in which the candidate resides,  without party designation,  and the candidates receiving the highest number of votes for the number of directors to be elected from such county shall be declared elected. The manner of voting and conducting the elections for directors of a district shall conform to the provisions of the law relating to the general election of county officers.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3710 - Organization of board; oath; Arizona water banking authority

48-3710.
Organization of board;  oath;  Arizona water banking authority
A. Not later than thirty days after appointment of the initial board,  and after each election for directors,  the board shall meet and select a president,  vice-president and a secretary from its membership. Each director shall qualify by taking and subscribing an official oath of office as prescribed by title 38.
B. The president of the board shall serve or appoint a representative to serve on the Arizona water banking authority commission. If the president appoints a representative,  that representative shall serve on the Arizona water banking authority commission until removed by the president.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3711 - Meetings of the board

48-3711.
Meetings of the board
The board shall hold its regular annual meeting at such time and place as may be fixed by the board and shall hold special meetings as necessary for the transaction of business. Special meetings shall be called by the president of the board or upon request of any two members. No business shall be transacted at any special or regular meeting of the board in the absence of a quorum which shall consist of not less than a majority of the appointed or elected members of the board.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3712 - Powers and duties of the board

48-3712.
Powers and duties of the board
A. The board shall:
1. Manage and conduct the affairs and business of the district.
2. Make and execute all necessary contracts and other instruments which shall be signed by the president or,  in the president's absence,  by another member of the board designated for that purpose,  and attested by the secretary.
3. Establish bylaws and rules for the governing of the board and for the functions of the district.
4. Perform all acts necessary to carry out the purposes of this chapter.
5. Except as provided in subsection C of this section and in sections 48-3713.03,  48-3715.01,  48-3715.03,  48-3715.05,  48-3772 and 48-3773,  require that all funds received on behalf of the district shall be deposited,  pursuant to sections 35-146 and 35-147,  in a special fund established by the state to be expended at the direction of the board to effectuate the provisions and purposes of this chapter. On notice from the board,  the state treasurer shall invest and divest monies in the fund as provided by section 35-313,  and monies earned from investment shall be credited to the fund.
6. Adopt an ordinance or ordinances to establish a revenue bonding program that pledges to bond repayment any monies received or to be received by the district from any source except ad valorem tax revenues.
7. Employ such agents,  engineers,  attorneys and employees not readily available from existing state agencies.
B. The board may:
1. Accept grants,  gifts or donations of money or other property from any source which may be expended for any purpose consistent with the provisions of this chapter.
2. Establish a revolving fund for the purpose of defraying the costs and expenses of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3713.02 - Additional authority regarding water storage

48-3713.02.
Additional authority regarding water storage
A. The district may enter into a contract with the state,  the Arizona water banking authority,  a county,  a municipality or another person to develop,  acquire,  construct,  operate or maintain water storage,  storage facilities and recovery wells pursuant to title 45,  chapter 3.1 on behalf of the state,  the Arizona water banking authority,  a county,  a municipality or any other person. With respect to such agreements or contracts,  the state,  the Arizona water banking authority,  a county,  a municipality or any other persons shall pay all costs relating to such water storage,  storage facilities and recovery wells,  including their proportional share of the costs that the district incurred under section 48-3713.01.
B. The contract shall contain the further provision that use of central Arizona project facilities for any purpose under this section shall not interfere with deliveries to central Arizona project subcontractors for direct use.
C. Any contract executed by the district under this section with a central Arizona project subcontractor shall contain the provision that in any year in which the amount of Colorado river water available for delivery to central Arizona project subcontractors is one million five hundred thousand acre-feet or less,  central Arizona project water allocated to the subcontractor to be used for any water storage under this section will be limited to water which would otherwise not be delivered for direct use to other central Arizona project subcontractors,  except that after December 31,  1993,  central Arizona project water allocated to the subcontractor to be used for any water storage under this section will be limited to water which would otherwise not be delivered for direct use to other central Arizona project subcontractors serving water in the same active management area. Nothing in this subsection shall be construed to affect the subcontract rights of central Arizona project subcontractors.
D. The contract may include a provision to require the district to pay to the county contributions in lieu of taxes on any property,  or interest in property,  acquired under this section. The amount of the contribution shall be determined according to the procedures in title 42,  chapter 15,  article 6. If the contract contains such a provision,  the property,  or interest in property,  acquired under this section is deemed to be taxable property in the county only for purposes of determining the county's levy limit under section 42-17051 and the distribution of state transaction privilege tax revenues to the counties under section 42-5029,  subsection D,  paragraph 3,  subdivision (a),  item (i).
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3713.03 - Lower Colorado river multispecies conservation program; definition

48-3713.03.
Lower Colorado river multispecies conservation program;  definition
A. The board may enter into agreements with this state,  an agency or political subdivision of this state,  the federal government,  an agency of the federal government and any other person for participation in the lower Colorado river multispecies conservation program under this section,  including the payment,  collection,  management,  investment and distribution of monies for the program.
B. The agreements may designate the state treasurer or private financial institutions as fiscal agents or trustees for collection,  management,  investment and distribution of monies for the lower Colorado river multispecies conservation program.
C. Monies collected for the lower Colorado river multispecies conservation program shall be used only for activities and administrative costs directly related to the multispecies conservation program and may include:
1. Monies appropriated by the legislature.
2. Additional watercraft registration fees,  if assessed pursuant to section 5-321,  subsection C.
3. Surcharges on Arizona-Colorado river special use permits,  California-Colorado river special use permits and Nevada-Colorado river special use permits,  if imposed pursuant to section 17-345,  paragraph 2.
4. Colorado river water use fees,  if assessed pursuant to section 45-333.
5. Gifts,  grants and donations from any public or private sources.
6. Payments by any person under any agreement to fund all or part of the program.
D. For the purposes of this section,  " lower Colorado river multispecies conservation program"  or " program"  means the cooperative effort among agencies of the federal government and agencies and political subdivisions of the states of Arizona,  California and Nevada and other local public and private parties with a common interest in the water and related resources of the lower Colorado river,  including the historic floodplain and reservoirs to the full pool elevations,  to provide the basis for compliance with sections 7 and 10(a)(1)(B) of the endangered species act of 1973 (P.L. 93-205;  87 Stat. 884;  16 United States Code sections 1536 and 1539).
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3714 - Authority of political subdivisions to enter into long-term contracts

48-3714.
Authority of political subdivisions to enter into long-term contracts
Notwithstanding any provision of law to the contrary,  the governing body of an incorporated city or town,  the board of supervisors of any county or the governing body of any other political subdivision of the state is authorized to enter into and perform long-term contracts for a period of more than one year with any multi-county water conservation district or the secretary or both for the delivery of water from the central Arizona project or the district and for the payment of the costs thereof and for the storage and recovery or recharge of water pursuant to sections 48-3713.01 or 48-3713.02.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3715 - Tax levy

48-3715.
Tax levy
A. On or before the second Monday in August of each year,  the clerk of the county board of supervisors of each county within the district shall certify to the district board the total assessed valuation of all taxable property in the county. On or before the third Monday in August of each year,  the district board shall fix the amount to be raised by direct taxation for the purpose of carrying out the provisions of this chapter and shall levy a tax sufficient to raise such amount. Such tax shall not exceed ten cents on each one hundred dollars of assessed valuation in the district. The district board shall forthwith certify such tax rate to the board of supervisors of each county within the district,  which boards at the time of levying general county taxes shall levy and cause to be collected taxes on the taxable property within such county at the tax rate fixed by the district board. The tax when collected shall be deposited,  pursuant to sections 35-146 and 35-147,  in the district fund to be expended by the district only for purposes authorized by this chapter,  which shall include costs and expenses of administration.
B. The district board shall charge and collect a fee in lieu of taxes paid pursuant to subsection A for each acre-foot of central Arizona project water purchased or leased and delivered to or credited to a purchaser or lessee. The amount of this fee shall be computed by dividing the sum of the taxes levied in each county within the district pursuant to subsection A in the previous year in which the fee is charged by the average annual amount of Colorado river water delivered through the central Arizona project system for nonfederal municipal and industrial and agricultural use over the previous three years. This fee does not apply to:
1. Indian tribes with respect to water used directly on Indian reservation land in this state or on land owned in this state by the Indian tribe.
2. Water service providers whose customers are real property owners within the service area of the district and who pay the tax levied pursuant to subsection A. For purposes of this paragraph,  " water service provider"  means any person that has any obligation or duty of any nature to deliver water within the district's service area.
3. Persons who have entered into a contract with the district under which they agree to make payments in lieu of the tax levied pursuant to subsection A.
4. Persons that are real property owners within the service area of the district and that will use the water within the district's service area.
5. The Arizona water banking authority if that authority is acquiring water that will be used for the benefit of those persons prescribed in this subsection.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3715.01 - Fund for acquiring and conserving supplemental water

48-3715.01.
Fund for acquiring and conserving supplemental water
In order to carry out the purposes and provisions of section 7 of Public Law 98-530,  the district may establish,  administer,  and make a contribution in the amount of one million dollars to a separate fund,  which shall consist of any monies received from the United States under section 7 of Public Law 98-530 and monies contributed to the fund by the district pursuant to this section. Monies from this fund are to be expended by the district at the direction of the board for the voluntary acquisition or conservation of water for use in central Arizona to supplement project water supplies in years when water supplies from the central Arizona project are insufficient to meet the water delivery schedules of non-Indian municipal and industrial users of project water supplies. Supplemental water acquired or conserved pursuant to this section shall be obtained exclusively from water users in this state holding decreed or contract rights to the waters of the mainstream of the Colorado river as of September 30,  1968.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3715.02 - Tax levy for water storage

48-3715.02.
Tax levy for water storage
(Rpld. 1/2/35)
A. Until January 1,  1997,  the following applies:
1. On or before August 19,  1991,  August 17,  1992,  August 16,  1993,  August 15,  1994 and August 21,  1995 the district board shall fix the amount to be raised by direct taxation in the respective tax year for the purpose of carrying out section 48-3713,  subsection B,  paragraphs 7 and 8 and shall levy a tax,  based on the assessed valuation certified under section 48-3715,  sufficient to raise that amount,  except that this tax shall not:
(a) Exceed $.04 per $100 of assessed valuation in the district.
(b) Be levied in any county in the district in which the annual water allocation by the United States secretary of the interior of central Arizona project water for municipal and industrial uses is less than fifty thousand acre-feet.
2. The district board shall certify the tax rate to the board of supervisors of each county in the district in which the district board levies this tax,  and the boards of supervisors at the time of levying general county taxes shall levy and cause to be collected taxes on the taxable property in the county at the tax rate fixed by the district board. The tax when collected shall be deposited,  pursuant to sections 35-146 and 35-147,  in the state water storage fund established by section 45-897.01. All taxes levied pursuant to this section in counties having a population greater than five hundred thousand but less than one million five hundred thousand persons shall be deposited in account A of the fund established by section 45-897.01. All taxes levied pursuant to this section in counties having a population greater than one million five hundred thousand persons shall be deposited in account B of the fund.
B. Beginning in 1996,  in addition to the tax authorized in sections 48-3713 and 48-3715,  on or before the second Monday in August of each year,  the district board shall fix the amount to be raised by direct taxation in the respective tax year for the purpose of carrying out section 48-3715.03 and shall levy a tax based on the assessed valuation certified under section 48-3715 sufficient to raise that amount,  except that through December 31,  2029,  this tax shall not exceed $.04 per $100 of assessed valuation in the district. Beginning from and after December 31,  2029,  the tax levied pursuant to this subsection shall not exceed $.03 per $100 of assessed valuation in the district.
C. The district board shall certify the tax rate fixed pursuant to subsection B of this section to the board of supervisors of each county in the district,  and the boards of supervisors at the time of levying general county taxes shall levy and cause to be collected taxes on the taxable property in the county at the tax rate fixed by the district board. The tax when collected shall be deposited,  pursuant to sections 35-146 and 35-147,  and credited as prescribed by section 48-3715.03.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3715.03 - Arizona water banking fund; disbursement of monies

48-3715.03.
Arizona water banking fund;  disbursement of monies
A. The district's board of directors shall annually determine by resolution whether all or any part of the tax levied pursuant to section 48-3715.02,  subsections B and C shall be applied to the repayment of the construction costs of the central Arizona project including interest owed on district repayment contracts or to the annual operation,  maintenance and replacement costs of the central Arizona project. When the district's board adopts such a resolution,  a certified copy of the resolution shall be delivered to the department of water resources and those monies specified in the resolution shall be deposited,  pursuant to sections 35-146 and 35-147,  in the district fund established pursuant to section 48-3712,  subsection A,  paragraph 5.
B. Any taxes that are levied pursuant to section 48-3715.02,  subsections B and C and that are not deposited in the district fund established pursuant to section 48-3712,  subsection A,  paragraph 5 shall be deposited,  pursuant to sections 35-146 and 35-147,  in the Arizona water banking fund established by section 45-2425.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3715.05 - Contribution for water protection

48-3715.05.
Contribution for water protection
A. On or before the second Monday in July of each year,  the department shall transfer from amounts credited to the district the amounts that have been collected by the district pursuant to section 48-3715,  subsection B,  during the fiscal year immediately preceding the year in which the transfer is made.
B. The amounts transferred pursuant to subsection A of this section shall be deposited in the Arizona water protection fund established pursuant to title 45,  chapter 12,  article 2.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3716 - Dissolution of district

48-3716.
Dissolution of district
A. When all indebtedness and legal obligations of every nature whatever have been fully satisfied and paid,  a district organized under this chapter may,  after approval of such dissolution by the attorney general and the secretary,  be dissolved by resolution of its board. A certified copy of the resolution shall,  within fifteen days after its adoption,  be filed with the clerk of the board of supervisors of each county in the district.
B. If,  after dissolution of a district,  it is found that there remains unpaid a legal indebtedness of the district,  the board of supervisors of each county in which the district was located shall continue annually to levy a tax,  as provided by this chapter,  upon the property within each such county sufficient to meet the indebtedness and interest thereon.
C. If a district,  after dissolution,  has any assets,  such assets shall be distributed and paid into the general fund of the counties within the district at the time of dissolution based on each county's assessed valuation.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3717 - Construction and limitation of chapter

48-3717.
Construction and limitation of chapter
A. Nothing contained in this chapter shall be construed to restrict the authority of the secretary to enter into contracts with water users in this state,  including exchange contracts authorized by Public Law 90-537.
B. Nothing contained in this chapter shall be construed as authorizing the district to determine how the central Arizona project water is to be allocated among water users of this state.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3731 - Proceedings to test validity of contracts; petition

48-3731.
Proceedings to test validity of contracts;  petition
A. After the execution of any contract between a multi-county water district organized under article 1 of this chapter and the United States or the execution of any contract between any such multi-county conservation district or the United States and any water user in Arizona for central Arizona project water,  the governing body of the district or such water user may file a petition in the superior court in the county in which the office of the district or water user is located to determine the validity of such contract and each of the provisions thereof.
B. The action shall be in the nature of a proceeding in rem and jurisdiction of all parties interested shall be acquired by notice given as provided in section 48-3732. The petition shall allege:
1. That the petitioner is a district organized under this chapter or is a water user who has contracted for the delivery of water from the central Arizona project.
2. That the contract or agreement to be validated is attached as an exhibit to the petition.
3. That all resolutions adopted by the governing body in connection with the contract are attached as exhibits to the petition.
C. The petition shall pray that the contract be examined by the court and be found to be in substantial compliance with law,  and that it be ratified,  confirmed and validated.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3732 - Time for hearing; notice; summons; parties; pleadings

48-3732.
Time for hearing;  notice;  summons;  parties;  pleadings
A. Upon filing of the petition in the superior court,  the court shall fix a time for the hearing on the petition,  which shall be not less than sixty days from the date of filing the petition,  and shall order the clerk of the court to issue summons directed to all persons whose rights may be affected by any judgment rendered in the proceeding. The court shall also order the clerk to give notice of the filing of the petition and the date of the hearing thereon by publishing the summons at least once a week for four consecutive weeks in a newspaper published or of general circulation in the county in which the office of the petitioner is located,  and such other counties as the court may order,  the last of the publications to be not less than fifteen days prior to the date fixed for the hearing.
B. The summons shall state the time and place fixed for hearing the petition and that any person whose rights may be affected by any judgment rendered may not less than ten days before the date fixed for hearing the petition answer the petition and after such answer,  may appear at the hearing and contest the granting of the petition and the entry of any order of confirmation or validation.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3733 - Hearing; determination of validity

48-3733.
Hearing;  determination of validity
A. At the hearing on the petition,  the superior court shall examine the contract and the proceedings of the petitioner or other body in connection with the execution of such contract and shall hear all testimony that may be offered by the petitioner or any other party with reference to the validity of the contract. The court shall find and determine whether the proceedings had for the organization of the petitioner are in compliance with all applicable laws of the state,  whether the proceedings leading up to the making of the contract are valid and whether the proceedings in connection with the filing of the petition in the action and the giving of notice of hearing thereon comply with the provisions of this article and whether the contract is valid and binding upon and enforceable against the petitioner. No other issues shall be considered or determined by the court. The court shall cause the findings and determinations to be entered in the record of the hearing.
B. In hearing the petition and in preparing its findings and determinations thereon,  the court shall disregard any error,  omission or other irregularity which in the opinion of the court does not adversely affect the substantial rights of interested parties.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3734 - Review; res judicata

48-3734.
Review;  res judicata
A. The petitioner or any other party who appeared in the superior court may seek a review of the judgment entered by the court within thirty days from the date of such judgment by filing a petition for a special action writ in the supreme court. The special action writ shall be given precedence over other civil actions.
B. If no petition for a special action writ is filed in the supreme court within such thirty-day period or if filed and the judgment of the superior court is affirmed by the supreme court,  the judgment shall be conclusive as to the validity of the contract. All issues which were or might have been raised at the hearing on the petition shall thereafter be res judicata.