A.R.S. § 28-5944: Levy and distraint

If a person liable to pay any tax neglects or refuses to pay the tax, the director may collect the tax and other amounts sufficient to cover the expenses of the levy by levy on all property and rights to property belonging to the person, except property that is exempt under section 28-5949, or on which there is a lien as provided in this article for the payment of the tax.