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

Arizona Statutes

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

Arizona·Title 42 Arizona Revised Statutes·Ch. 17 LEVY·Art. 7 Residential Property Tax Deferral

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.

Arizona § 42-17308 (Lien of deferred taxes and accrued interest) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.