A.R.S. § 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.