Arizona § 42-17308 Lien of deferred taxes and accrued interest

Arizona Statutes

§ 42-17308 — Lien of deferred taxes and accrued interest

Arizona § 42-17308

Title 42Arizona Revised Statutes

Ch. 17LEVY

Art. 7Residential Property Tax Deferral

This text of Arizona § 42-17308 (Lien of deferred taxes and accrued interest) 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. § 42-17308 (2026).

Text

Deferred taxes and accrued interest under this article are a lien against the property. The lien: 1. Attaches on the date the certificate of deferral is recorded. 2. Has priority over:

(a)Any mortgage, reverse mortgage, deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded.

(b)Any lien attaching after the certificate of deferral is recorded. 3. May not be enforced except as provided in this article.

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Deferred taxes and accrued interest under this article are a lien against the property. The lien:

1. Attaches on the date the certificate of deferral is recorded.

2. Has priority over:

(a) Any mortgage, reverse mortgage, deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded.

(b) Any lien attaching after the certificate of deferral is recorded.

3. May not be enforced except as provided in this article.