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Code · Arizona · Title 42 — Public Utilities and Carriers and Energy Programs

42-19003. Improvements on unpatented land, mining claims or state land; exemption

66 words·~1 min read·/az/title-42/42-19003

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

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.
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