2016 Arizona Revised Statutes
Title 42 - Taxation
§ 42-17308 Lien of deferred taxes and accrued interest
42-17308. Lien of deferred taxes and accrued interest
Deferred taxes and accrued interest under this article are a lien against the property. The lien:
1. Attaches on the date the certificate of deferral is recorded.
2. Has priority over:
(a) Any mortgage, reverse mortgage, deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded.
(b) Any lien attaching after the certificate of deferral is recorded.
3. May not be enforced except as provided in 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.
