House Engrossed

State of Arizona House of Representatives Fiftieth Legislature First Regular Session 2011

HOUSE BILL 2397

 

AN ACT

 

Amending sections 37-252 and 37-253, 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

A.  All lands sold under the provisions of this article shall not be subject to taxation until the department issues a patent for such lands pursuant to section 37-251 or until seven years after the date of auction, whichever occurs first.

B.  If a patent for such lands pursuant to section 37-251 has not been issued within seven years after the department issued a certificate of purchase for such lands under section 37-244, all lands sold under the provisions of this article shall be taxed as other lands, and the taxes assessed on those lands thereon 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 that are due 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

Sec. 2.  Section 37-253, Arizona Revised Statutes, is amended to read:

START_STATUTE37-253.  Report to assessor

As soon as possible after a sale of state land and when a patent is issued, the state land department shall transmit to the assessor of the county in which the land is located a report of the sale and patent setting forth separately a description thereof, the name of the purchaser, the amount paid for the land and the improvements thereon. END_STATUTE

Sec. 3.  Retroactivity; refunds

A.  Section 37-252, Arizona Revised Statutes, as amended by this act, applies retroactively to taxable periods beginning from and after December 31, 2007 and to certificates of purchase issued from and after January 1, 2006.

B.  A taxpayer may not claim a refund of any property taxes based on the retroactive application of this act.