The board of directors of an improvement district may collect payment of irrigation district assessments imposed upon the land within the improvement district as a general obligation of the district. If irrigation district assessments are collected as a general obligation, the board of directors shall levy and collect taxes only upon the lineal acreage in the district, exclusive of improvements and assessed value of the real property.
A.R.S. § 48-953
Irrigation assessments; collection
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.