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.

Terms Used In Arizona Laws 48-3119

  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

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.

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