Arizona Revised Statutes § 48-1775 Taxes Levied Under Federal Law; Apportionment; Effect On Inchoate Titles

48-1775. Taxes levied under federal law; apportionment; effect on inchoate titles

A. When and if the act of Congress of August 11, 1916 becomes operative in a district, the board of directors in making the certificate to the boards of supervisors as provided by section 48-1773 shall certify the amount of taxes levied or assessed under the federal act and apportion the amounts to be collected by the several counties equitably therewith.

B. Nothing in this chapter shall reduce the amount of assessments on other lands assessable by reason of the failure to collect assessments on government or other lands to which title is not perfected. The board of directors shall make due allowance in the certificate for probable delay or failure to collect assessments.

C. When at any time the act of Congress approved August 11, 1916 becomes operative in the district, the board of directors shall make all necessary regulations reasonably calculated to secure the collection of assessments levied upon federal lands held by entrymen, and federal lands which may be assessed under federal law. The board of supervisors shall comply with the provisions of federal law in certifying the assessments to federal officials.

D. The board of directors may provide for notice of the levy to entrymen or others who have inchoate titles to state or government lands, if deemed advisable, and make and keep records thereof, which shall be open to inspection of all taxpayers. In the absence of provisions for collection of levies of assessments, such assessments upon such lands shall be liens on the lands or such interest therein as the law permits. Such liens shall be foreclosed in similar manner and by proceedings in the superior court in the county in which the lands are located in the manner provided for foreclosing mortgages. The penalties for delinquent assessments shall be in substantially the same amounts and terms and shall attach substantially at the same time as those of other taxes.

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Last modified: October 13, 2016