Arizona Laws 28-5940. Perfection of lien
A. The director may perfect the lien imposed by section 28-5939 against the taxpayer‘s real property located in any county by recording a notice of lien in the form prescribed by subsection D of this section in the office of the county recorder.
Terms Used In Arizona Laws 28-5940
- 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.
- Personal property: All property that is not real property.
- Personal property: includes money, goods, chattels, things in action and evidences of debt. See Arizona Laws 1-215
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- State: means a state of the United States and the District of Columbia. See Arizona Laws 28-101
- 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 perfect the lien imposed by section 28-5939 against the taxpayer’s personal property or rights to personal property located in this state by recording a notice of lien in the form prescribed by subsection D of this section in the office of the secretary of state.
C. From the time of perfecting the lien imposed by section 28-5939 in the manner provided by this section, the lien, with accruing interest, is superior to all other liens and encumbrances perfected thereafter.
D. A notice of lien recorded under this section shall specify the nature of the tax, amount of tax, interest and penalty due, taxable periods for which the amounts are due and the name and last known address of the taxpayer liable for the amounts.