Arizona § 42-17154 - Attachment of lien to real and personal property, improvements and severed mineral rights
Full text of Arizona Arizona Revised Statutes § 42-17154 — Attachment of lien to real and personal property, improvements and severed mineral rights, with citation guidance and answers to common questions.
§ 42-17154. Attachment of lien to real and personal property, improvements and severed mineral rights
A. Personal property is liable for taxes levied on real property, and real property is liable for taxes levied on personal property. A judgment against real property for nonpayment of taxes or assessed to the personal property of the same person shall not be prevented by a showing that the owner was possessed of personal property from which the taxes could have been made, but real property occupied as a homestead shall not be charged for taxes other than taxes due on the homestead.
B. Taxes that are imposed on improvements to real estate and that are assessed to a person who is not the owner of the real estate are a lien on the land and improvements.
C. If the owner of minerals or mineral rights in land does not also own the remaining interest in the land:
1. The taxes on the minerals or mineral rights are not a lien on the remaining interest in the land.
2. The taxes on the remaining interest in the land are not a lien on the separately owned minerals or mineral rights.
3. A tax sale resulting from failing to pay taxes on the minerals or mineral rights does not affect the ownership of the remaining interest in the land.
4. A tax sale resulting from failing to pay taxes on the remaining interest in the land does not affect the ownership of the minerals or mineral rights.
5. The failure to assess the minerals or mineral rights separately from the remaining interest in the land does not result in any lien for taxes imposed on the land being a lien on the minerals or mineral rights.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-17154
What does Arizona Revised Statutes § 42-17154 cover?
Section 42-17154 ("Attachment of lien to real and personal property, improvements and severed mineral rights") 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 § 42-17154?
A common citation format is "Arizona Revised Statutes § 42-17154" (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 § 42-17154 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.