Arizona Laws 42-19106. Lien of taxes
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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.
Terms Used In Arizona Laws 42-19106
- Lien: A claim against real or personal property in satisfaction of a debt.
- Property: includes both real and personal property. See Arizona Laws 1-215
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.