2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-1155 Voluntary liens on property; security for delinquent taxes


AZ Rev Stat § 42-1155 (through 1st Reg Sess 51st Leg. 2013) What's This?

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.

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