Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 19. PERSONAL PROPERTY |
Article 3. Levy and Collection |
Sec 42-19106. Lien of taxes
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A. The tax that is levied against personal property is a lien against the property and is prior and superior to any other liens of every kind and description regardless of when another lien attached.
B. The lien shall not be discharged until the taxes are paid or the title to the property vests in a purchaser of the property for taxes.