2011 Arizona Revised Statutes
Title 11 Counties
11-260 Payment of outstanding taxes, penalties and interest on acquiring property
11-260. Payment of outstanding taxes, penalties and interest on acquiring property
A. If a county acquires real or personal property, whether by purchase, exchange, condemnation, gift or otherwise, the board of supervisors shall pay to the county treasurer any taxes on the property that were unpaid as of the date of acquisition, including penalties and interest.
B. The lien for unpaid delinquent taxes, penalties and interest on property acquired by a county:
1. Is not abated, extinguished, discharged or merged in the title to the property.
2. Is enforceable in the same manner as other delinquent tax liens.
Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
