Arizona Statutes
§ 42-1155 — Voluntary liens on property; security for delinquent taxes
Arizona·Title 42 Arizona Revised Statutes·Ch. 1 ADMINISTRATION·Art. 4 Liens and Priorities of Tax Claims
The department may accept voluntary liens on real or personal property pledged by any person as security for any tax which the department is required to collect which is not paid by a taxpayer when due. A voluntary lien shall be perfected and treated in all respects the same as any other lien under this article.
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Nearby Sections
15
§ 42-1001
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Definitions§ 42-11002
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Double taxation prohibited