Arizona § 37-907 - Federal lands acquired without legislative consent; placement on tax rolls

Full text of Arizona Arizona Revised Statutes § 37-907 — Federal lands acquired without legislative consent; placement on tax rolls, with citation guidance and answers to common questions.

§ 37-907. Federal lands acquired without legislative consent; placement on tax rolls

All federal lands acquired before the effective date of this section without consent of the legislature through gift, purchase, exchange or eminent domain shall be placed on the general tax rolls of the counties of this state in the name of the grantor of the respective transactions. Such property is subject to taxation in the same manner as like property from and after January 1, 1981 unless prior to January 1, 1981 the legislature specifically approves and consents to federal ownership of the lands.

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 37-907

What does Arizona Revised Statutes § 37-907 cover?

Section 37-907 ("Federal lands acquired without legislative consent; placement on tax rolls") 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 § 37-907?

A common citation format is "Arizona Revised Statutes § 37-907" (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 § 37-907 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.