Arizona § 48-3119 Applicability of state tax laws; exemption of state lands

Arizona Statutes

§ 48-3119 — Applicability of state tax laws; exemption of state lands

Arizona § 48-3119

Title 48Arizona Revised Statutes

Ch. 19IRRIGATION AND WATER CONSERVATION DISTRICTS

Art. 8Financial Provisions

This text of Arizona § 48-3119 (Applicability of state tax laws; exemption of state lands) 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. § 48-3119 (2026).

Text

A.All taxes levied and assessed under this chapter shall become due and delinquent and shall become a lien on the real property assessed at the same time as general county taxes.

B.All provisions of the general revenue laws for the assessment, levying and collection of taxes on real estate for county purposes shall be applicable to the assessment, levy and collection of taxes for the purpose of this chapter so far as applicable, including all remedies of such revenue laws for collecting delinquent taxes and provisions relating to sales of real property for delinquent taxes.

C.Title of the state to any lands in the district shall not be subject to the lien of any district tax levied against the interest of lessees or purchasers of such state lands, and no district tax shall be levied u

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A. All taxes levied and assessed under this chapter shall become due and delinquent and shall become a lien on the real property assessed at the same time as general county taxes.

B. All provisions of the general revenue laws for the assessment, levying and collection of taxes on real estate for county purposes shall be applicable to the assessment, levy and collection of taxes for the purpose of this chapter so far as applicable, including all remedies of such revenue laws for collecting delinquent taxes and provisions relating to sales of real property for delinquent taxes.

C. Title of the state to any lands in the district shall not be subject to the lien of any district tax levied against the interest of lessees or purchasers of such state lands, and no district tax shall be levied upon state lands except to the extent of interest of lessees or purchasers thereof in such lands.