48-4403. District as municipal corporation; exemption from taxation; judicial review A. A groundwater replenishment district is a public improvement district of this state and a municipal corporation to the extent of the powers, privileges and immunities conferred by this chapter or granted generally to municipal corporations by the constitution and statutes of this state, including the immunities and exemptions provided by article XIII, section 7, Constitution of Arizona, except as specifically limited by this chapter. B. The board is regarded as performing a governmental function in carrying out the purposes of this chapter and is not required to pay taxes or assessments on any of the property acquired or constructed, on the activities of the board in maintaining and caring for such real property or on the monies derived from the property. C. Decisions of the board of directors under title 45 or this chapter are subject to judicial review only to the same extent and in the same manner as decisions of other special taxing districts under this title.
Arizona Legal Code