Arizona § 33-1032 - Place of filing or recording
Full text of Arizona Arizona Revised Statutes § 33-1032 — Place of filing or recording, with citation guidance and answers to common questions.
§ 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.
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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 33-1032
What does Arizona Revised Statutes § 33-1032 cover?
Section 33-1032 ("Place of filing or recording") 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 § 33-1032?
A common citation format is "Arizona Revised Statutes § 33-1032" (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 § 33-1032 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.