{"data":{"id":"us-az/a.r.s.-42-19003","jurisdiction":"us-az","citation":"A.R.S. § 42-19003","heading":"Improvements on unpatented land, mining claims or state land; exemption","body":"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:\n\n1. Shall be valued as personal property.\n\n2. Are subject to sale as provided by this chapter.\n\nB. A description sufficient to identify the property shall be entered on the personal property tax roll of the county.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/19003.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"78e42d76329da72c37137ced23a9b127cb49444943398ca36659395b2499dee8","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-19002","next":"us-az/a.r.s.-42-19003.01"},"notice":"GroundRules: Original legal text. Not legal advice."}