Arizona Code § 48-2993

Power of district to hold and use property; tax exemption of property
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48-2993. Power of district to hold and use property; tax exemption of property
A. The title to all property acquired by the district under this chapter shall immediately vest in the district in its name, and shall be held by the district for the uses and purposes set forth in this chapter.
B. The district may hold, use or acquire, manage, occupy and possess property as provided by this chapter.
C. The rights of way, ditches, flumes, pipelines, dams, water rights, reservoirs, pumping plants, power plants and other property of like character belonging to an irrigation district shall not be taxed for state, county or municipal purposes.

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