Arizona § 42-15304 Tax levy of possessory improvements

Arizona Statutes

§ 42-15304 — Tax levy of possessory improvements

Arizona § 42-15304

Title 42Arizona Revised Statutes

Ch. 15ASSESSMENT PROCESS

Art. 7Assessment of Possessory Improvements on Government Property

This text of Arizona § 42-15304 (Tax levy of possessory improvements) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-15304 (2026).

Text

A.Ownership of improvements on government property shall be considered sufficient security for the payment of taxes levied thereon and may be placed on the real property roll.

B.If the tax on any possessory improvement remains unpaid at the date set for selling the real property tax liens, the assessment together with interest, penalties and costs shall be subject to procedures for delinquent taxes as real property pursuant to chapter 18, article 3 of this title.

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A. Ownership of improvements on government property shall be considered sufficient security for the payment of taxes levied thereon and may be placed on the real property roll.

B. If the tax on any possessory improvement remains unpaid at the date set for selling the real property tax liens, the assessment together with interest, penalties and costs shall be subject to procedures for delinquent taxes as real property pursuant to chapter 18, article 3 of this title.