Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-17308
Lien of deferred taxes and accrued interest
Official textazleg.gov
42-17308 . Lien of deferred taxes and accrued interest Deferred taxes and accrued interest under this article are a lien against the property. The lien:
# 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.
Source: view the official text
In this chapter (40 sections)
- 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
- 42-17309 · Sale of deferred tax liens to state; interest on lien
- 42-17310 · Notices
- 42-17311 · Events requiring payment of deferred tax
- 42-17312 · Payment of deferred taxes; due dates and delinquency;…
- 42-17313 · Report
- 42-17401 · Elderly assistance fund; primary school district tax…
- 42-17451 · Refund; failure to abate public nuisance; applicability;…