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Arizona Revised Statutes Title 42. Taxation § 42-17308. Lien of deferred taxes and accrued interest

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

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.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-17308. Lien of deferred taxes and accrued interest - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-17308/

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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