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Arizona Revised Statutes Title 11. Counties § 11-260. Payment of outstanding taxes, penalties and interest on acquiring property

Current as of January 01, 2025 | Updated by Findlaw Staff

A. If a county acquires real or personal property, whether by purchase, exchange, condemnation, gift or otherwise, the board of supervisors shall pay to the county treasurer any taxes on the property that were unpaid as of the date of acquisition, including penalties and interest.

B. The lien for unpaid delinquent taxes, penalties and interest on property acquired by a county:

1. Is not abated, extinguished, discharged or merged in the title to the property.

2. Is enforceable in the same manner as other delinquent tax liens.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 11. Counties § 11-260. Payment of outstanding taxes, penalties and interest on acquiring property - last updated January 01, 2025 | https://codes.findlaw.com/az/title-11-counties/az-rev-st-sect-11-260/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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