Bill Text: AZ SB1235 | 2019 | Fifty-fourth Legislature 1st Regular | Introduced
Bill Title: Possessory improvements; government property; assessment
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2019-05-22 - Chapter 249 [SB1235 Detail]
Download: Arizona-2019-SB1235-Introduced.html
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REFERENCE TITLE: possessory improvements; government property; assessment |
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State of Arizona Senate Fifty-fourth Legislature First Regular Session 2019
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SB 1235 |
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Introduced by Senator Mesnard
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AN ACT
Amending Title 42, chapter 15, Arizona Revised Statutes, by adding article 7; repealing sections 42‑19003 and 42‑19116, Arizona Revised Statutes; relating to possessory improvements on government property.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Title 42, chapter 15, Arizona Revised Statutes, is amended by adding article 7, to read:
ARTICLE 7. ASSESSMENT OF POSSESSORY
IMPROVEMENTS ON GOVERNMENT PROPERTY
42-15301. Definition of "possessory improvement"
In this article, unless the context otherwise requires, "possessory improvement" means all residential, commercial, industrial and agricultural buildings of every nature, together with appurtenant awnings, decks, docks, garages, carports, storage or other incidental buildings, wells, stock tanks, irrigation ditches and other fixed property located on federal, state, county or municipal property or the property of another political subdivision of this state that is owned by the possessor thereof.
42-15302. Possessory improvements on mining claims
Possessory improvements on mining claims are subject to chapter 14, article 2 of this title.
42-15303. Valuation of possessory improvements
The assessor shall use standard appraisal methods and techniques to value possessory improvements.
42-15304. Determining limited property value of possessory improvements
The limited property value of possessory improvements shall be calculated pursuant to chapter 13, article 7 of this title and is not subject to the exemption for personal property as set forth in section 42‑13304.
42-15305. Tax levy of possessory improvements
A. Ownership of improvements on government property shall be considered sufficient security for the payment of taxes levied thereon and may be placed on the real property roll.
B. If the tax on any possessory improvement remains unpaid at the date set for selling the real property tax liens, the assessment together with interest, penalties and costs shall be transferred to the personal property roll and the property is subject to immediate seizure and sale in accordance with chapter 19 of this title.
Sec. 2. Repeal
Sections 42-19003 and 42-19116, Arizona Revised Statutes, are repealed.
