Arizona § 9-404 Payment of outstanding taxes, penalties and interest on acquiring property

Arizona Statutes

§ 9-404 — Payment of outstanding taxes, penalties and interest on acquiring property

Arizona § 9-404

Title 9Arizona Revised Statutes

Ch. 4GENERAL POWERS

Art. 1Purchase, Sale or Lease of Property

This text of Arizona § 9-404 (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. § 9-404 (2026).

Text

A.If a city or town acquires real or personal property, whether by purchase, exchange, condemnation, gift or otherwise, the city or town shall pay to the county treasurer any taxes on the property that were unpaid as of the date of acquisition, including penalties and interest.

B.The lien for unpaid delinquent taxes, penalties and interest on property acquired by a city or town:

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.

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A. If a city or town acquires real or personal property, whether by purchase, exchange, condemnation, gift or otherwise, the city or town shall pay to the county treasurer any taxes on the property that were unpaid as of the date of acquisition, including penalties and interest.

B. The lien for unpaid delinquent taxes, penalties and interest on property acquired by a city or town:

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.