Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-17153
Lien for taxes; time lien attaches; priority
42-17153 . Lien for taxes; time lien attaches; priority A. Except as provided in subsection B of this section, a tax that is levied on real or personal property is a lien on the assessed property. B. A tax that is levied against personal property of a person who owns real property of a value of less than two hundred dollars in the county is a personal liability of the property owner, in addition to being a lien against the property. C. The lien:
# 1.
Attaches on January 1 of the tax year.
# 2.
Is not satisfied or removed until one of the following occurs:
# (a)
The taxes, penalties, charges and interest are paid.
# (b)
Title to the property has finally vested in a purchaser under a sale for taxes.
# (c)
A certificate of removal and abatement has been issued pursuant to section 42-18353.
# 3.
Is prior and superior to all other liens and encumbrances on the property, except:
# (a)
Liens or encumbrances held by this state.
# (b)
Liens for taxes accruing in any other years. D. For taxpayers valued by the department pursuant to section 42-14151, the lien shall attach to all property, real and personal, regardless of the taxing jurisdiction where such property is located. Such lien will attach to the entire system and may not be released by payment of a portion of the tax liability relating to a single portion or component of the system. E. If a political subdivision of this state acquires title to property after December 31, 1998, any lien for delinquent taxes on the property: 1. Is not abated, extinguished, discharged or merged in the title to the property unless approved by the county board of supervisors. 2. Is enforceable in the same manner as other delinquent tax liens.
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In this chapter (40 sections)
- 42-17051 · Limit on county, municipal and community college primary…
- 42-17052 · Values furnished by county assessor and fire districts
- 42-17053 · Estimate of personal property tax roll
- 42-17054 · Levy limit worksheet
- 42-17055 · Public inspection of values used in computing levy limitation
- 42-17056 · Initial base levy limit if no primary property taxes were…
- 42-17057 · Computing new levy limits in the case of county division or…
- 42-17058 · Values for computing levy limit in the case of a merger of a…
- 42-17101 · Annual county and municipal financial statement and estimate…
- 42-17102 · Contents of estimate of expenses
- 42-17103 · Public access to estimates of revenues and expenses; notice…
- 42-17104 · Public hearing on expenditures and tax levy
- 42-17105 · Adoption of budget
- 42-17106 · Expenditures limited to budgeted purposes; transfer of monies
- 42-17107 · Truth in taxation notice and hearing; roll call vote on tax…
- 42-17108 · Encumbering municipal monies to pay obligations after close…
- 42-17109 · Alternative and additional method of leasing municipal…
- 42-17110 · Budget of a newly incorporated city or town
- 42-17151 · County, municipal, community college and school tax levy
- 42-17152 · Extending tax roll; limitation on residential property tax;…
- 42-17153 · Lien for taxes; time lien attaches; priority
- 42-17154 · Attachment of lien to real and personal property,…
- 42-17155 · County property tax information worksheet
- 42-17201 · County levy limit override
- 42-17202 · Community college district levy limit override
- 42-17203 · County levy for community college; election
- 42-17251 · Extension of assessment roll to all taxing jurisdictions in…
- 42-17252 · Municipal assessment and tax roll
- 42-17253 · Computing municipal tax rate; levy
- 42-17254 · Assessment and collection of municipal taxes
- 42-17255 · Remitting tax collections to municipality
- 42-17256 · Application of tax law to municipal taxes; special taxes and…
- 42-17257 · Notice of establishment or change in city, town or taxing…
- 42-17301 · Definitions
- 42-17302 · Election to defer residential property taxes; qualifications
- 42-17303 · Property entitled to tax deferral
- 42-17304 · Deferral claim
- 42-17305 · Filing the claim for deferral; appealing denied claim
- 42-17306 · Certificate of deferral; record
- 42-17307 · Refund of deferred taxes deposited in escrow