Arizona Statutes

§ 42-19106 — Lien of taxes

Arizona § 42-19106

JurisdictionArizona

Title 42Arizona Revised Statutes

Ch. 19PERSONAL PROPERTY

Art. 3Levy and Collection

This text of Arizona § 42-19106 (Lien of taxes) 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. § 42-19106 (2026).

Text

A.The tax that is levied against personal property is a lien against the property and is prior and superior to any other liens of every kind and description regardless of when another lien attached.

B.The lien shall not be discharged until the taxes are paid or the title to the property vests in a purchaser of the property for taxes.

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Nearby Sections

15

§ 42-1001

§ 42-1002

Department of revenue; director; appointments; compensation

§ 42-1003

Department organization; director's staff; deputy director; assistant directors; fingerprinting; consumer reports; definitions

§ 42-1004

General powers and duties of the department; res judicata; remedies; enforcement; special collections account

§ 42-1005

Powers and duties of director

§ 42-1006

Interrogatories to taxpayers; power to require information; classification

§ 42-1007

Service of process upon the director

§ 42-1008

Employee, agent, contractor preparation of tax returns for compensation prohibited

§ 42-1009

Department of revenue tax system modernization project advisory committee; membership

§ 42-1051

§ 42-1052

Suits to enforce state tax; comity

§ 42-1053

Recognition and enforcement of other states' taxes

§ 42-11001

§ 42-11002

Property subject to taxation

§ 42-11003

Double taxation prohibited

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Bluebook (online)

Arizona § 42-19106, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-19106.