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1967 Arizona Attorney General Reports and Opinions 1 (1967)

handle is hein.sag/sagaz0088 and id is 1 raw text is: DARRELL F. SMITH, THE ATTORNEY GENERAL
STATE CAPITOL
PHOENIX, ARIZONA
December 5, 1966
DEPARTMENT OF LAW OPINION NO. 67-1 (R-25)

REQUESTED BY:
QUESTION:
ANSWER:

Steve A. Spear, Director
Division of Appraisal and Assessment Standards
Are payments in lieu of taxes made by irrigation
districts, power districts, electrical districts
or agricultural improvement districts organized
under the laws of this state which are directly
engaged in the sale of electric power or energy
other than for irrigation purposes:
1. Voluntary or required?
2. What property is included in the
base upon which the amount of such
payments is determined?
3. How is the amount computed?
See body of opinion

The applicable statutes involved in the questions are A.R.S.
§ 45-2201 through § 45-2205.
The question of whether payments in lieu of taxes are
voluntary or required is covered by A.R.S. § 45-2202(A) which provides
as follows:
in the exercise of the powers granted them
by law, districts, acting through their
respective boards of directors, shall have
the additional power to make voluntary
contributions of money to the state of
Arizona and to any county, incorporated
city or town, or school district in which
district properties or facilities' are
located.

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