45-556. Transportation fee; annual adjustment;
credits; enforcement
A. Except as provided in subsection B of this section, a person who directly or
indirectly transports groundwater, withdrawn in a groundwater basin or sub-basin as
provided by this article or in the Pinal active management area, away from the county in
which it was withdrawn to an initial active management area shall pay annually to the
county a groundwater transportation fee determined by the director for each acre-foot of
groundwater transported directly or indirectly away from the county, less any amount of
central Arizona project water actually used on the property from which the groundwater is
transported.
B. A person is not required to pay a transportation fee under this section for
stored water withdrawn pursuant to recovery well permits issued by the director pursuant
to this title.
C. Except as provided in subsection D of this section the director shall set the
fee as follows for the cumulative amount of groundwater transported away from the county,
less any amount of central Arizona project water actually used on the property from which
the groundwater is transported:
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¦ Net Groundwater Transported ¦ Fee Per ¦
¦ ¦ Acre-Foot ¦
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¦ 0 - 1,000,000 ¦ $ 3.00 ¦
¦ acre-feet ¦ ¦
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¦ 1,000,001 - 2,000,000 ¦ $ 5.00 ¦
¦ acre-feet ¦ ¦
------------------------------------------------
¦ 2,000,001 - 3,000,000 ¦ $ 7.50 ¦
¦ acre-feet ¦ ¦
------------------------------------------------
¦ 3,000,001 - 4,000,000 ¦ $10.00 ¦
¦ acre-feet ¦ ¦
------------------------------------------------
¦ 4,000,001 - 5,000,000 ¦ $15.00 ¦
¦ acre-feet ¦ ¦
------------------------------------------------
¦ Over 5,000,000 ¦ $30.00 ¦
¦ acre-feet ¦ ¦
------------------------------------------------
D. The director shall annually adjust the dollar amount of the fee according to the
annual changes in the GDP price deflator, as defined in section 41-563, using the 1993
calendar year as the base year. The director shall immediately notify all concerned
parties of the fee adjustments under this subsection.
E. Credits are allowed against the fees imposed by this section as described and in
the amounts provided under this subsection. If the amount of the credit exceeds the
amount of the fee imposed for any year, the unused portion of the credit may be carried
forward and applied to subsequent years' fees until the amount of the credit is
exhausted. The allowable credits are as follows:
1. The amount of any increase in property tax revenues, including contributions in
lieu of property taxes under title 9, chapter 4, article 3, derived from remote municipal
property, as defined in section 42-15251, from which the groundwater is withdrawn. The
credit shall account for increased revenues due to improvements to the property and
increased revenues due to higher property tax valuations and assessment ratios resulting
from changes in use of the property. The credit shall not account for increased revenues
due to normal market or economic factors. The amount of the credit for any year is the
sum of the amounts computed under subdivisions (a) and (b) as follows:
(a) Delete from consideration under this subdivision any property with respect to
which an amount is computed under subdivision (b). Subtract the amount of property tax
or in lieu revenues that would have been derived from the remaining property during the
immediately preceding tax year if the use of and improvements to the property had
remained unchanged since the date the city or town acquired the property from the amount
of property tax or in lieu revenues actually derived from that property during the
immediately preceding tax year. If a city or town conveys all or part of its interest in
remote municipal property to another political subdivision, the political subdivision
succeeds to the credit allowed under this section. The amount of credit computed under
this subdivision shall be computed each year, beginning in the year groundwater is first
transported, and, if not used to offset the fee under this section, shall be cumulated
from year to year.
(b) This subdivision applies with respect to any portion of the remote municipal
property that, before January 1, 1992, was classified at that time as class four property
for purposes of property taxation under title 42 but was developed or improved at any
time after December 31, 1991 and is not currently classified as class two
property. Subtract the amount of property tax or in lieu revenues that would have been
derived from that developed or improved portion of the remote municipal property during
the immediately preceding tax year if the use of and improvements to the property had
remained unchanged since the date the city or town acquired the property from the amount
of property tax or in lieu revenues actually derived from that portion of the property
during the immediately preceding tax year. If a city or town conveys all or part of its
interest in remote municipal property to another political subdivision, the political
subdivision succeeds to the credit allowed under this section. The amount of credit
computed under this subdivision shall be computed each year, beginning in the year that
the property is developed or improved and reclassified for tax purposes, and, if not used
to offset the fee under this section, shall be cumulated from year to year.
2. An amount equal to the market value of land donated to the county if the county
agrees in writing to prohibit or limit the withdrawal of groundwater from the land. The
amount of the credit shall account for the reduced value of the land due to the
groundwater withdrawal limitations.
3. An amount agreed to by intergovernmental agreement between the county in which
the groundwater is withdrawn and the city, town or other person transporting the
groundwater.
F. The board of supervisors of a county to which fees are due and payable under
this section may request the county attorney to commence and prosecute any action or
proceeding to enforce the collection of the fees.
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