42-17154. Attachment of lien to real and personal property, improvements and severed mineral rights

276 words·~1 min read·/az/title-42/42-17154

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

A. Personal property is liable for taxes levied on real property, and real property is liable for taxes levied on personal property. A judgment against real property for nonpayment of taxes or assessed to the personal property of the same person shall not be prevented by a showing that the owner was possessed of personal property from which the taxes could have been made, but real property occupied as a homestead shall not be charged for taxes other than taxes due on the homestead.

B. Taxes that are imposed on improvements to real estate and that are assessed to a person who is not the owner of the real estate are a lien on the land and improvements.

C. If the owner of minerals or mineral rights in land does not also own the remaining interest in the land:

1. The taxes on the minerals or mineral rights are not a lien on the remaining interest in the land.

2. The taxes on the remaining interest in the land are not a lien on the separately owned minerals or mineral rights.

3. A tax sale resulting from failing to pay taxes on the minerals or mineral rights does not affect the ownership of the remaining interest in the land.

4. A tax sale resulting from failing to pay taxes on the remaining interest in the land does not affect the ownership of the minerals or mineral rights.

5. The failure to assess the minerals or mineral rights separately from the remaining interest in the land does not result in any lien for taxes imposed on the land being a lien on the minerals or mineral rights.