Bill Text: AZ HB2524 | 2011 | Fiftieth Legislature 1st Regular | Introduced

---

Bill Title: Trust lands sold; taxation

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-02-07 - Referred to House RULES Committee [HB2524 Detail]

Download: Arizona-2011-HB2524-Introduced.html

---

 

 

 

REFERENCE TITLE: trust lands sold; taxation

 

 

 

 

State of Arizona

House of Representatives

Fiftieth Legislature

First Regular Session

2011

 

 

HB 2524

 

Introduced by

Representative Jones

 

 

AN ACT

 

Amending section 37-252, Arizona Revised Statutes; relating to sales of state trust lands.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 

Be it enacted by the Legislature of the State of Arizona:

Section 1.  Section 37-252, Arizona Revised Statutes, is amended to read:

START_STATUTE37-252.  Taxation of lands sold

All lands sold under the provisions of this article shall be subject to taxation as other lands, and the taxes assessed thereon on those lands shall be collected and enforced as against other lands.  If the taxes are not paid by the purchaser of the lands when the next annual deferred payment on the land becomes due, the failure shall constitute a forfeiture of the land to the state, as for failure to make payments when due.  Upon The department shall not issue a patent under section 37-251, subsection A or B until all taxes on the lands have been paid.  On payment of taxes on lands held under certificate of purchase, the county treasurer to whom the taxes are paid shall immediately furnish to the state land department a statement of the taxes paid.  The statement shall be made on forms supplied for that purpose by the department. END_STATUTE