OPINION
HOWARD, Judge.
Does adverse possession run against the state holding land for a tax sale for non-payment of taxes? If not, can title to such land be acquired by estoppel? We answer both of these questions in the negative.
The property in dispute is a 20-acre parcel of farm land in Safford, Graham County, Arizona. It was originally deeded by patent in 1910 to W.D. Spear. Spear deeded the property to Crotts and it was subsequently deeded to S...
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