45-1205. Charges against irrigation projects; disposition of proceeds A. Upon all projects for which approval is required by the state certification board, or which involve examination, supervision and inspection by the director, whether in connection with the construction of a dam or otherwise, the following shall be paid: 1. For irrigation projects of any kind involving twenty-five thousand acres or less, an annual tax levy of ten cents per acre shall be levied and collected. 2. For such irrigation projects in excess of twenty-five thousand acres, an annual tax levy of five cents per acre shall be levied and collected. B. The levy shall be made only in the years required for construction of the project, and shall be made and collected in the same manner as provided for the levy and collection of taxes made for other expenses of the particular district. Such collections shall be deposited, pursuant to sections 35-146 and 35-147, in the water resources fund established by section 45-117.
Arizona Legal Code