Title 48 — Special Taxing Districts

A. On or before the third Monday of August of each year, the district may charge annual membership dues on all parcels of member lands and on all municipal providers having a member service area. B. The annual membership dues shall be established annually by the district. The dis…

A. The service area of a municipal provider qualifies as a member service area only if all of the following apply: 1. The service area is located in an active management area in which a part of the central Arizona project aqueduct is located. 2. The municipal provider is not a me…

A. Except as provided in subsection B of this section, municipal providers with service areas that qualify under section 48-3780 shall pay to the district annual replenishment reserve charges and replenishment reserve fees as provided in section 48-3772, subsection E, and as foll…

A. On or before the third Monday of August of each year after the qualification of the member service area of any municipal provider, the district shall levy a replenishment tax against each municipal provider having a qualified member service area for the privilege of withdrawin…

A. If an annual replenishment tax or contract replenishment tax is not paid when due, the district shall charge interest at a rate of one per cent for each month or fraction of a month that the tax remains delinquent. B. The district may bring suit in superior court in the county…

A. The district's authorized representative may enter at reasonable times on the property of a municipal provider required to provide reports under section 48-3775 to inspect and audit records required to be kept under section 48-3775, and the owner, manager or occupant of the pr…