{"data":{"id":"us-az/a.r.s.-48-953","jurisdiction":"us-az","citation":"A.R.S. § 48-953","heading":"Irrigation assessments; collection","body":"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.","path":["Title 48 Special Taxing Districts"],"source_url":"https://www.azleg.gov/ars/48/00953.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"2fb83d8c4284e4b62767e0dd5adc068ff2fd875a9b999a6e8fcbb529119fc5a4","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-48-952","next":"us-az/a.r.s.-48-954"},"notice":"GroundRules: Original legal text. Not legal advice."}