17-272

17-272. Voluntary contributions in lieu of
property taxes

A. If the commission purchases real property and if the property was subject to
taxation, or was exempt from taxation under section 42-11114 or 42-11115, at the time of
purchase, then, notwithstanding any other law, the commission may make voluntary
contributions of money to the state, the county, the municipality, school districts, a
community college district and any other special taxing district organized under title 48
in which the property is located. On or before April 1 of each year in which the
commission elects to make voluntary contributions under this section, the commission
shall notify the county assessor of the county in which the property is located of its
election to make a voluntary contribution pursuant to this section. Contributions under
this section:

1. May be made from the game, nongame, fish and endangered species fund, the
conservation development fund, the waterfowl conservation fund, the Arizona game and fish
commission heritage fund or any other source of monies available to and budgeted by the
commission, except that monies from the heritage fund may be used only with respect to
property acquired pursuant to section 17-298.

2. Are subject to legislative appropriation if legislative appropriation is
required for the particular source of monies.

B. The department shall consult with the assessor of the county in which the
property is located and determine the assessed valuation of the property and the amount
of the contribution under this section. Each year the contribution shall be computed
assuming classification as class two property pursuant to section 42-12002 and shall be
valued each year as agricultural land pursuant to section 42-13101. The assessed
valuation used to compute the contribution shall not be increased from one tax year to
the next tax year by more than two per cent.

C. The amount of the contribution shall be determined by applying the current
aggregate tax rate to the determined valuation.

D. The county treasurer shall collect and the commission shall pay the amount of
contribution under this section at the same time and in the same manner as ad valorem
property taxes are collected and paid.

E. The county treasurer shall distribute the monies received under this section to
the various taxing jurisdictions in which the property is located in the same manner as
property taxes are distributed.

F. This section does not apply to, and the commission shall not make contributions
with respect to, lands acquired for fish hatcheries, game farms, firing ranges, reservoir
sites, administrative sites or rights-of-way to fishing waters.