2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-19003 Improvements on unpatented land, mining claims or state land; exemption
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.
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