Arizona § 48-3165 - Conversion of district taxes into mortgage liens; priority
Full text of Arizona Arizona Revised Statutes § 48-3165 — Conversion of district taxes into mortgage liens; priority, with citation guidance and answers to common questions.
§ 48-3165. Conversion of district taxes into mortgage liens; priority
The board of directors may in the manner provided by this article for the conversion of district assessments, similarly convert into mortgage liens or contracts district taxes then levied and assessed, except taxes levied and assessed for payment of principal or interest on existing district bonds satisfaction of which is not then otherwise provided for, and may subordinate the liens so converted to any previous assessment lien converted into a realty mortgage lien or to a refunding bond issue. A district tax so converted may be fixed and established by the board as a lien prior and superior to any other lien or encumbrance then existing against the lands of the district except the preferred, prior and converted first mortgage liens, unsatisfied bond tax levies not then otherwise provided for, and state, county and district taxes thereafter assessed against such district lands.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-3165
What does Arizona Revised Statutes § 48-3165 cover?
Section 48-3165 ("Conversion of district taxes into mortgage liens; priority") 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 § 48-3165?
A common citation format is "Arizona Revised Statutes § 48-3165" (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 § 48-3165 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.