Arizona § 37-252 - Taxation of lands sold
Full text of Arizona Arizona Revised Statutes § 37-252 — Taxation of lands sold, with citation guidance and answers to common questions.
§ 37-252. 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, and the taxes assessed on those lands shall be collected and enforced as against other lands. 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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 37-252
What does Arizona Revised Statutes § 37-252 cover?
Section 37-252 ("Taxation of lands sold") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 37-252?
A common citation format is "Arizona Revised Statutes § 37-252" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 37-252 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.