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.
Arizona Legal Code
§ 42.19003
Source: https://www.azleg.gov/ars/42/19003.htm· Version 2026