2016 Arizona Revised Statutes
Title 37 - Public Lands
§ 37-907 Federal lands acquired without legislative consent; placement on tax rolls
37-907. Federal lands acquired without legislative consent; placement on tax rolls
All federal lands acquired before the effective date of this section without consent of the legislature through gift, purchase, exchange or eminent domain shall be placed on the general tax rolls of the counties of this state in the name of the grantor of the respective transactions. Such property is subject to taxation in the same manner as like property from and after January 1, 1981 unless prior to January 1, 1981 the legislature specifically approves and consents to federal ownership of the lands.
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