2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-1155 Voluntary liens on property; security for delinquent taxes
42-1155. Voluntary liens on property; security for delinquent taxes
The department may accept voluntary liens on real or personal property pledged by any person as security for any tax which the department is required to collect which is not paid by a taxpayer when due. A voluntary lien shall be perfected and treated in all respects the same as any other lien under this article.
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.