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REFERENCE TITLE: sale of trust lands; taxes |
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State of Arizona House of Representatives Fiftieth Legislature First Regular Session 2011
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HB 2397 |
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Introduced by Representative Jones
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AN ACT
Amending sections 37-252, 37-253 and 37-321, 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:
37-252. Taxation of lands sold
A. All Lands sold under the provisions of this article shall be subject to taxation as other lands, and the taxes assessed thereon shall be collected and enforced as against other lands if either:
1. The lands are improved at the time of the sale.
2. After the sale but before a patent is issued the department permits improvements on the lands.
B. The department shall not issue a patent until the purchaser pays all taxes assessed pursuant to this section.
C. 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 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.
Sec. 2. Section 37-253, Arizona Revised Statutes, is amended to read:
37-253. Report to assessor
As soon as possible after a sale of state land If land that is sold under this article will be taxed pursuant to section 37-252, the state land department shall transmit to the assessor of the county in which the land is located a report of the sale setting forth separately a description thereof, the name of the purchaser, the amount paid for the land and the improvements thereon.
Sec. 3. Section 37-321, Arizona Revised Statutes, is amended to read:
37-321. Permission required to make improvements; forfeiture for failure to obtain permission; report of improvements
A. Except as otherwise provided in section 37‑323, if a lessee, a permittee, a holder of a certificate of purchase or other another person having a legal interest in state lands, other than a holder of a certificate of purchase, desires to construct or make improvements upon the lands, he shall first file with the department an application for permission to construct or make the improvements unless improvement authorization is contained within the terms of the a lease. The application shall be allowed or rejected as the best interest of the state requires as determined by the department. Unless permission is granted by the department, the applicant shall not be entitled to reimbursement or compensation for improvements placed upon the state lands. Upon expiration or cancellation of the a lessee's lease or permit, or forfeiture of a certificate of purchase, improvements placed on the land without approval shall be forfeited and become the property of the state.
B. The owner of improvements placed upon state lands by a lessee, a permittee or any other person having a legal interest in state lands shall prior to December 31, 1965, unless such time is extended by the department, report to the department in writing the description of the improvements, their location and the actual current cash value thereof. The improvements reported as provided by this subsection shall be allowed or rejected as the best interest of the state requires as determined by the department.
C. Improvements placed on state land granted to the territory of Arizona by the act of Congress approved January 27, 1894, or placed on land to which the state gains title by any determination, by a person who is not a lessee or permittee may be reported to the department after the person becomes a lessee or permittee. The improvements shall be allowed or rejected as the best interests of the state require, as determined by the department.
D. The department may, from time to time, but not more frequently than once a year, may require from any lessee, or permittee, holder of a certificate of purchase or the person having a legal interest in state lands information concerning the improvements. Failure to make the report shall, in the discretion of the department, shall subject the improvements to forfeiture to the state.