Arizona Laws 42-17308. Lien of deferred taxes and accrued interest
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Deferred taxes and accrued interest under this article are a lien against the property. The lien:
Terms Used In Arizona Laws 42-17308
- Deed: The legal instrument used to transfer title in real property from one person to another.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Property: includes both real and personal property. See Arizona Laws 1-215
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
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.