Code · Arizona · Title 42 — Public Utilities and Carriers and Energy Programs

42-19106. Lien of taxes

62 words·~1 min read·/az/title-42/42-19106

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.