Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 48. Special Taxing Districts |
Chapter 19. IRRIGATION AND WATER CONSERVATION DISTRICTS |
Article 9. District Assessments |
Sec 48-3159. District tax and assessment as first lien
Latest version.
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The district tax and assessment liability of district lands shall at all times be a first charge against such lands, and all district taxes and assessments levied and assessed shall continue to be first liens against district lands except as otherwise expressly provided with respect to lands owned by the state or the United States.