Arizona Laws 42-1152. Filing of lien; notice; recording
A. The notice prescribed in section 42-1151, subsection B may be filed by the department against the taxpayer’s real property located in any county by recording a notice of lien in the form prescribed by subsection C of this section in the office of the county recorder.
Terms Used In Arizona Laws 42-1152
- Department: means the department of revenue. See Arizona Laws 42-1001
- Lien: A claim against real or personal property in satisfaction of a debt.
- Personal property: includes property of every kind, both tangible and intangible, that is not included as real estate. See Arizona Laws 42-11001
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
B. The notice prescribed in section 42-1151, subsection B may be filed by the department against the taxpayer’s personal property or rights to personal property located within this state by recording a notice of lien in the form prescribed by subsection C of this section in the office of the secretary of state.
C. A notice of lien recorded under this section shall specify the nature of the tax, the amount of tax, interest and penalty and other amounts owed by the taxpayer to the department that are due, the taxable periods for which such amounts are due and the name and last known address of the taxpayer liable for such amounts.