Arizona Statutes
§ 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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