A.R.S. § 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.