Arizona § 28-5940 - Perfection of lien
Full text of Arizona Arizona Revised Statutes § 28-5940 — Perfection of lien, with citation guidance and answers to common questions.
§ 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.
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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 28-5940
What does Arizona Revised Statutes § 28-5940 cover?
Section 28-5940 ("Perfection of lien") 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 § 28-5940?
A common citation format is "Arizona Revised Statutes § 28-5940" (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 § 28-5940 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.