Arizona Laws 33-1032. Place of filing or recording
A. Notices of liens, certificates and other notices affecting federal tax liens or other federal liens shall be filed or recorded in accordance with this article.
Terms Used In Arizona Laws 33-1032
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Decedent: A deceased person.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
- Property: includes both real and personal property. See Arizona Laws 1-215
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
B. Notices of liens on real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed or recorded in the office of the county recorder in the county in which the real property subject to the liens is situated.
C. Notices of federal liens on personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed or recorded as follows:
1. If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in this state, as these entities are defined in the internal revenue laws of the United States, in the office of the secretary of state.
2. If the person against whose interest the lien applies is a trust that is not covered by paragraph 1, in the office of the secretary of state.
3. If the person against whose interest the lien applies is the estate of a decedent, in the office of the secretary of state.
4. In all other cases, in the office of the county recorder in the county where the person against whose interest the lien applies resides at the time of filing or recording of the notice of lien.