Ariz. Rev. Stat. § 48-4573

Current through L. 2024, ch. 259
Section 48-4573 - Liens for delinquent taxes or fees
A. If not paid by the due date specified by the district, the replenishment tax or a fee imposed by this chapter constitutes a lien on the property of the district member.
B. On delinquency, the district shall notify the district member that the district will file a lien on the subject property unless the past due taxes and fees are paid.
C. If delinquent replenishment taxes or fees are not paid, the district shall prepare a notice and claim of lien and shall file the lien with the county recorder of the county in which the property is located. The notice and claim of lien shall contain the following:
1. A description of the property sufficient for identification.
2. The name of the district member and record owner of the property.
3. The amount owed.
D. When the lien is filed, the cost of preparing, processing and releasing the lien shall be added to the amount due.
E. From and after the date of recording in the office of the county recorder, the lien attaches to the property until paid. A sale of the property to satisfy the lien shall be made on judgment of foreclosure and order of sale. The district may bring an action to enforce the lien in superior court at any time after its recording, but failure to enforce the lien by such action does not affect its validity. The recorded notice and claim of lien are prima facie evidence of the truth of all recited matters and the regularity of all proceedings before recording the lien.
F. A prior recording for the purposes provided in this section is not a bar to the subsequent recording of a lien for such purposes, and any number of such liens on the same property may be enforced in the same action.

A.R.S. § 48-4573