Ariz. Rev. Stat. § 45-574
A. A person who requires additional time to comply with an irrigation water duty or conservation requirement established pursuant to section 45-565, 45-566, 45-566.01, 45-567, 45-567.01, 45-568 or 45-568.01 may apply to the director for a variance from the water duty or requirement within ninety days from the date of notice of the water duty or requirement. The application shall include the following:
C. The director may grant a variance upon a showing of compelling economic circumstances. The variance shall specify: