A. If a tax, fee, interest or penalty that the director or registering officer is required to collect is not paid by a taxpayer when due, the unpaid amount is a lien from the date the amount became due on all property and rights to property, whether real or personal, belonging to the taxpayer or acquired by the taxpayer after the amount became due.

Terms Used In Arizona Laws 28-5939

  • Director: means the director of the department of transportation. See Arizona Laws 28-101
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: means an individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver or syndicate, this state, any county, city, town, district or other subdivision of this state, an Indian tribe, or any other group or combination acting as a unit. See Arizona Laws 28-5601
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Tax: means any tax, fee, penalty or interest imposed by this title. See Arizona Laws 28-5931
  • Taxpayer: means a person liable for a tax. See Arizona Laws 28-5931

B. The director may accept voluntary liens on real or personal property pledged by a person as security for a tax that the director is required to collect and that is not paid by a taxpayer when due. A voluntary lien shall be perfected and treated in the same manner as any other lien under this article.

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