GroundRules
← Search the law
Arizona · Snapshot 2026-08-09 · Newer source version available

A.R.S. § 42-19106: Lien of taxes

Read at publisher ↗
Where this section sits in the code
  1. Title 42 Taxation

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.

Collected 2026-09-04T00:49:56Z. Source file · JSON

Browse this collection