Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-17154
Attachment of lien to real and personal property, improvements and severed mineral rights
42-17154 . Attachment of lien to real and personal property, improvements and severed mineral rights A. Personal property is liable for taxes levied on real property, and real property is liable for taxes levied on personal property. A judgment against real property for nonpayment of taxes or assessed to the personal property of the same person shall not be prevented by a showing that the owner was possessed of personal property from which the taxes could have been made, but real property occupied as a homestead shall not be charged for taxes other than taxes due on the homestead. B. Taxes that are imposed on improvements to real estate and that are assessed to a person who is not the owner of the real estate are a lien on the land and improvements. C. If the owner of minerals or mineral rights in land does not also own the remaining interest in the land:
# 1.
The taxes on the minerals or mineral rights are not a lien on the remaining interest in the land.
# 2.
The taxes on the remaining interest in the land are not a lien on the separately owned minerals or mineral rights.
# 3.
A tax sale resulting from failing to pay taxes on the minerals or mineral rights does not affect the ownership of the remaining interest in the land.
# 4.
A tax sale resulting from failing to pay taxes on the remaining interest in the land does not affect the ownership of the minerals or mineral rights.
# 5.
The failure to assess the minerals or mineral rights separately from the remaining interest in the land does not result in any lien for taxes imposed on the land being a lien on the minerals or mineral rights.
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In this chapter (40 sections)
- 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
- 42-17308 · Lien of deferred taxes and accrued interest