ARS § 42-15063

42-15063 - Assessing livestock; lien 42-15063 . Assessing livestock; lien A. Except as provided in section 42-11126, range livestock shall be assessed, and the taxes levied against the livestock shall be collected, as taxes on real property. B. The assessment constitutes a lien for taxes on all livestock under the same brand. If the owner of a brand sells any range livestock less than the entire number under the brand before the taxes are due, the owner may pay the tax on the number sold proportioned to the number assessed under the brand. That amount shall be credited on the amount due under the assessment against livestock under that brand, and the number sold are thereupon released from the lien.