Arizona § 42-17308 - Lien of deferred taxes and accrued interest
Full text of Arizona Arizona Revised Statutes § 42-17308 — Lien of deferred taxes and accrued interest, with citation guidance and answers to common questions.
§ 42-17308. Lien of deferred taxes and accrued interest
Deferred taxes and accrued interest under this article are a lien against the property. The lien:
1. Attaches on the date the certificate of deferral is recorded.
2. Has priority over:
(a) Any mortgage, reverse mortgage, deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded.
(b) Any lien attaching after the certificate of deferral is recorded.
3. May not be enforced except as provided in this article.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-17308
What does Arizona Revised Statutes § 42-17308 cover?
Section 42-17308 ("Lien of deferred taxes and accrued interest") 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 § 42-17308?
A common citation format is "Arizona Revised Statutes § 42-17308" (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 § 42-17308 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.