irrigation districts; water distribution

HB 2826 amends Arizona irrigation district water distribution rules to directly affect irrigation districts and municipal customers within their boundaries. It requires districts to refund water taxes paid by municipalities in years when water was available but not delivered (starting 2025), and prohibits districts from accumulating water credits until all obligated lands and municipal contracts within the district are fully supplied. The bill also mandates equal water distribution during shortages and requires annual reports detailing water availability and delivery. These changes clarify district obligations and create new financial accountability for water service.