Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 11. Counties |
Chapter 2. BOARD OF SUPERVISORS |
Article 4. Powers and Duties |
Sec 11-260. Payment of outstanding taxes, penalties and interest on acquiring property
Latest version.
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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.