2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3072 - Irrigation assessments as lien on state lands within district; enforcement

48-3072.
Irrigation assessments as lien on state lands within district;  enforcement
A. Officially certified lists of all state lands included within the boundaries of an irrigation district and susceptible of irrigation from the works thereof,  with the amounts of assessments and charges of every character made against such lands,  shall be furnished to the state land department as soon as the assessments or charges are levied. All charges legally assessed for irrigation district purposes shall be a lien upon such lands and may be enforced as provided by this section.
B. When such state lands are held under certificate of purchase,  the holder of the certificate or his assignee shall at the time of paying the annual installments of principal and interest as provided in the certificate,  present to the state land department or other receiving officer a certificate from the county treasurer of the county in which the land is located showing that no unpaid district charges are due and delinquent against the land. If the holder of a certificate of purchase or his assignee fails,  neglects or refuses for a period of one year after it becomes delinquent to pay any assessment or charge legally levied against the land,  the failure,  neglect or refusal shall constitute a breach of a condition of the certificate of purchase which shall subject the certificate to forfeiture. The state or any citizen thereof who pays the delinquent assessment or charge after the expiration of the one year period,  may institute an action upon the certificate in the superior court in the county in which the land is located to forfeit the interest of the holder thereof or his assignee for the breach of the condition and:
1. If the action is instituted by a citizen of the state and judgment rendered in the action against the defendant:
(a) The judgment creditor or his assignee shall be subrogated to all the rights of the defendant under the certificate of purchase.
(b) A certificate of purchase shall be issued to the judgment creditor or his assignee for the consideration remaining unpaid on account of such state land. Such certificate shall provide that the consideration shall be paid within the time and upon the terms and conditions provided in the original certificate of purchase for the payment of the balance of the purchase price.
2. If the action is instituted by the state and judgment rendered in favor of the state against the defendant,  any citizen of the state may have a certificate of purchase issued to him as provided by paragraph 1 upon:
(a) Presenting to the state land department a certificate or certificates showing that there are no unpaid delinquent charges or assessments against the land.
(b) Reimbursing the state for all costs incurred in prosecution of the action.
(c) Paying to the state all delinquent installments of interest or principal on account of the original certificate of purchase.
C. When such state lands are held under lease,  the lessee thereof shall at the time of paying the rental installments provided in the lease present a certificate from the county treasurer of the county in which the land is located showing that no unpaid district charges or assessments are due and unpaid against the land. If a lessee of such state land or his assignee fails,  neglects or refuses for a period of one year after receipt of notice of any such delinquency to present to the state land department a certificate showing such delinquent assessments or charges paid,  the state land department shall declare the lease forfeited to the state and may thereafter lease or sell the land in the manner provided by this article.
D. All charges and assessments that are legally levied by the district against such state lands not held under certificate of purchase or lease shall be a continuing lien upon the lands. Those lands shall not be leased or sold unless either:
1. The state land department guarantees payment of the charges or assessments.
2. The purchaser or lessee presents to the state land department a certificate from the county treasurer of the county in which the land is located showing that no unpaid district charges are due and delinquent against the land.