Arizona § 28-5941 Release of lien

Arizona Statutes

§ 28-5941 — Release of lien

Arizona § 28-5941

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 5Tax Administration

This text of Arizona § 28-5941 (Release of lien) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 28-5941 (2026).

Text

A.At any time, the director may release all or any portion of the property subject to the lien from the lien or subordinate the lien to other liens if the director determines that the taxes are sufficiently secured by a lien on other property of the taxpayer or that the release or subordination of the lien will not endanger or jeopardize the collection of the taxes. A certificate by the director to the effect that any property has been released from the lien or that the lien has been subordinated to other liens is conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certificate.

B.If any lien imposed by section 28-5939 has been satisfied and a notice of the lien had been recorded pursuant to section 28-5940, the director shall

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A. At any time, the director may release all or any portion of the property subject to the lien from the lien or subordinate the lien to other liens if the director determines that the taxes are sufficiently secured by a lien on other property of the taxpayer or that the release or subordination of the lien will not endanger or jeopardize the collection of the taxes. A certificate by the director to the effect that any property has been released from the lien or that the lien has been subordinated to other liens is conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certificate.

B. If any lien imposed by section 28-5939 has been satisfied and a notice of the lien had been recorded pursuant to section 28-5940, the director shall issue a release of the lien to the person against whom the lien was claimed. The director shall record the lien release in any county where the original lien was recorded and in the office of the secretary of state, if applicable.