2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-19106 Lien of taxes

AZ Rev Stat § 42-19106 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-19106. Lien of taxes

A. The tax that is levied against personal property is a lien against the property and is prior and superior to any other liens of every kind and description regardless of when another lien attached.

B. The lien shall not be discharged until the taxes are paid or the title to the property vests in a purchaser of the property for taxes.

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.