Arizona § 42-19106 - Lien of taxes
Full text of Arizona Arizona Revised Statutes § 42-19106 — Lien of taxes, with citation guidance and answers to common questions.
§ 42-19106. Lien of taxes
A. The tax that is levied against personal property is a lien against the property and is prior and superior to any other liens of every kind and description regardless of when another lien attached.
B. The lien shall not be discharged until the taxes are paid or the title to the property vests in a purchaser of the property for taxes.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-19106
What does Arizona Revised Statutes § 42-19106 cover?
Section 42-19106 ("Lien of taxes") 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 § 42-19106?
A common citation format is "Arizona Revised Statutes § 42-19106" (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 § 42-19106 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.