ARS § 48-3119

48-3119 - Applicability of state tax laws; exemption of state lands 48-3119 . Applicability of state tax laws; exemption of state lands A. All taxes levied and assessed under this chapter shall become due and delinquent and shall become a lien on the real property assessed at the same time as general county taxes. B. All provisions of the general revenue laws for the assessment, levying and collection of taxes on real estate for county purposes shall be applicable to the assessment, levy and collection of taxes for the purpose of this chapter so far as applicable, including all remedies of such revenue laws for collecting delinquent taxes and provisions relating to sales of real property for delinquent taxes. C. Title of the state to any lands in the district shall not be subject to the lien of any district tax levied against the interest of lessees or purchasers of such state lands, and no district tax shall be levied upon state lands except to the extent of interest of lessees or purchasers thereof in such lands.