48-241. Definitions


In this article, unless the context otherwise requires:


1. "Board of directors" means the board having charge of the management and affairs
of the district.


2. "Contribution related to plant for pumping" means an amount computed as
follows: There shall be determined a ratio per cent which is the total kilowatt hours
sold or used for pumping including all pumping for municipal purposes, but excluding
those kilowatt hours not produced by the district or by sources contractually available
to the district but which are delivered to the district for transmission and distribution
to others, divided by the total kilowatt hours sold or used, such totals to be for the
latest five calendar years. This ratio per cent, or ten per cent, whichever is the
lesser, multiplied by the gross contribution, shall constitute the deduction for the
contribution related to that portion of electric system devoted to pumping, provided that
the ten per cent maximum limit imposed on this deduction by this paragraph shall not
apply to any district which has a ratio per cent as defined in this paragraph in excess
of seventy per cent.


3. "District" means any irrigation district, power district, electrical district or
agricultural improvement district now or hereafter organized under the laws of this state
which is directly engaged in the sale of electric power or energy other than for
irrigation purposes.


4. "Total water costs" means one-third of the total sums of the following items for
the latest three calendar years:


(a) The operating and maintenance expense attributable to watershed maintenance and
protection, water production and development, storage, transmission, distribution or
conservation, including administrative and general and related costs, but excluding
depreciation.


(b) Repayment to the United States government of debt obligations resulting from
prior expenditures on water department construction and the costs of which are not
otherwise included in this paragraph 4.


(c) Water and watershed development and construction expenses incurred, which are
not otherwise included in this paragraph 4 or which may become necessary to assure the
construction of and to carry out the purposes or functions of any future reclamation or
other water project in or for the state of Arizona.


5. "Total water costs devoted to municipal use" means total water department dollar
costs times the percentage devoted to municipal uses. The percentage devoted to municipal
uses shall be the ratio that total water for municipal uses for the latest three calendar
years bears to total water delivered during such years, or nineteen per cent, whichever
is the lesser. Municipal use shall be all water use other than for agricultural
purposes.


6. "Residential" and "commercial and industrial" means "residential" and
"commercial and industrial" exclusive of electrical power for agricultural pumping as
defined in the uniform system of accounts prescribed for public utilities and licensees
subject to the provisions of the federal power act, as amended.