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