House Engrossed Senate Bill

State of Arizona Senate Fifty-fourth Legislature First Regular Session 2019

SENATE BILL 1235

 

AN ACT

 

Amending Title 42, chapter 15, Arizona Revised Statutes, by adding article 7; repealing section 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

START_STATUTE42-15301.  Definition of possessory improvement

In this article, unless the context otherwise requires, "possessory improvement" means all residential, commercial and industrial buildings, together with appurtenant awnings, decks, docks, garages, carports, storage or other incidental buildings, located on federal, state, county or municipal property or the property of another political subdivision of this state that is owned by a nongovernmental possessor thereof. END_STATUTE

START_STATUTE42-15302.  Valuation of possessory improvements

The assessor shall use standard appraisal methods and techniques to value possessory improvements. END_STATUTE

START_STATUTE42-15303.  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. END_STATUTE

START_STATUTE42-15304.  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 subject to procedures for delinquent taxes as real property pursuant to chapter 18, article 3 of this title. END_STATUTE

START_STATUTE42-15305.  Applicability

This article does not alter the definition of, or the characteristics used to determine ownership under applicable law. END_STATUTE

Sec. 2.  Repeal

Section 42-19116, Arizona Revised Statutes, is repealed.