Arizona § 23-746 - Superiority of lien; notice
Full text of Arizona Arizona Revised Statutes § 23-746 — Superiority of lien; notice, with citation guidance and answers to common questions.
§ 23-746. Superiority of lien; notice
A. The department may perfect a lien no earlier than fifteen days after the date on which contributions, payments in lieu of contributions, interest or penalties are due.
B. The lien imposed by section 23-745 may be perfected by the department against the employer's real property located in any county by recording a notice of lien, in the form prescribed by subsection E of this section, in the office of the county recorder.
C. The lien imposed by section 23-745 may be perfected by the department against the employer's personal property or rights to personal property located within this state by recording a notice of lien, in the form prescribed by subsection E of this section, in the office of the secretary of state.
D. The lien imposed by section 23-745 with accruing interest, created or perfected in the manner provided by this section, is superior to all other liens and encumbrances perfected after the date the lien arose under the provisions of section 23-745.
E. A notice of lien recorded under this section shall specify all of the following:
1. The amount of contributions, payments in lieu of contributions, interest and penalties due.
2. The periods for which such amounts are due.
3. The name and last known address of the employer liable for such amounts.
A copy of the notice shall be mailed to the employer's last known address.
F. On request, the department shall provide a disclaimer of lien within three working days after the receipt of information which establishes to the satisfaction of the department that the person identified is not the debtor against whom such lien has been filed.
G. If the department fails to comply with the provisions of subsection F of this section the person incorrectly identified as the debtor may bring a civil action to compel the department to provide the disclaimer of lien. The department shall be liable for all fees and other expenses of the person bringing the action against the department pursuant to section 12-348.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 23-746
What does Arizona Revised Statutes § 23-746 cover?
Section 23-746 ("Superiority of lien; notice") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 23-746?
A common citation format is "Arizona Revised Statutes § 23-746" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 23-746 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.