42-19003. Improvements on unpatented land, mining claims or state land; exemption A. Improvements, appurtenances, wells, stock tanks and any other fixed property that is located on unpatented land, a mining claim or state land not secured by patented real property: 1. Shall be valued as personal property. 2. Are subject to sale as provided by this chapter. B. A description sufficient to identify the property shall be entered on the personal property tax roll of the county.
‹ Prev All Arizona sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.