In City of Eloy v. Pinal County, 158 Ariz. 198, 761 P.2d 1102 (App. 1988) the Court held that pre- existing tax liens were extinguished when a city obtained land under the Slum Clearance and Redevelopment Law, A.R.S. 36-1471. Id. at 201, 761 P.2d at 1105. The Legislature was concerned that a taxpayer would "avoid paying due taxes by either selling or transferring the property to a municipality to extinguish the lien" and then leasing the property back from the City. Final Revised Fact Sheet for H.B. 2623 at 1 (Ariz. Sen. 1998). To avoid this possibility, the law required the county board of supervisors to approve the abatement of tax liens attached to "property purchased by municipalities." Id. Therefore, the Legislature was preventing a private landowner from acting in concert with local government to avoid taxes; it did not intend to allow tax liens to survive a deed to the State acting in its tax collection capacity.