Arizona § 37-804 Payment of outstanding taxes, penalties and interest on acquiring property

Arizona Statutes

§ 37-804 — Payment of outstanding taxes, penalties and interest on acquiring property

Arizona § 37-804

Title 37Arizona Revised Statutes

Ch. 4ACQUISITION OF PRIVATE REAL PROPERTY BY STATE OR POLITICAL SUBDIVISION

Art. 1In General

This text of Arizona § 37-804 (Payment of outstanding taxes, penalties and interest on acquiring property) 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. § 37-804 (2026).

Text

A.If this state or any agency or instrumentality of this state acquires real or personal property, whether by purchase, exchange, condemnation, gift or otherwise, the entity acquiring the title to the property may require the owner of subject property to provide sufficient funds to pay to the county treasurer any taxes on the property that were unpaid as of the date of acquisition, including penalties and interest, prorated to reflect the area of the acquisition.

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

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.

Free access — add to your briefcase to read the full text and ask questions with AI

A. If this state or any agency or instrumentality of this state acquires real or personal property, whether by purchase, exchange, condemnation, gift or otherwise, the entity acquiring the title to the property may require the owner of subject property to provide sufficient funds to pay to the county treasurer any taxes on the property that were unpaid as of the date of acquisition, including penalties and interest, prorated to reflect the area of the acquisition.

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

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.