Ariz. Rev. Stat. » Title 37
Arizona Revised Statutes

Ariz. Rev. Stat. § 37-804 (2026)

Payment of outstanding taxes, penalties and interest on acquiring property

✓ current as of May 2026
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A. If this state or any agency or instrumentality of this state acquires real or personal property, whether by purchase, exchange, condemnation, gift or otherwise, the entity acquiring the title to the property may require the owner of subject property to provide sufficient funds to pay to the county treasurer any taxes on the property that were unpaid as of the date of acquisition, including penalties and interest, prorated to reflect the area of the acquisition.

B. The lien for unpaid delinquent taxes, penalties and interest on property acquired by this state:

1. Is not abated, extinguished, discharged or merged in the title to the property.

2. Is enforceable in the same manner as other delinquent tax liens.  

Notes of Decisions
Cited in 2 cases, 2004–2004 · leading case: Pinal Vista Props., L.L.C. v. Turnbull, 91 P.3d 1031 (Ariz. Ct. App. 2004).
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Pinal Vista Props., L.L.C. v. Turnbull, 91 P.3d 1031 (Ariz. Ct. App. 2004). · cites it 9× “If this state or any agency or instrumentality of this state acquires real or personal property, whether by purchase, exchange, condemnation, gift or otherwise, the entity acquiring the title to the property may require the *193 owner of subject property to provide sufficient…”
State Ex Rel. Mendez v. Am. SUPPORT, 100 P.3d 932 (Ariz. Ct. App. 2004). · cites it 7× “¶ 42 Unlike the more specific statutes addressing condemnation that refer to paying taxes that have been "levied" at the date of acquisition, A.R.S. § 37-804 refers to taxes that are "unpaid" or "delinquent.”
— Ariz. Rev. Stat. § 37-804(A) — 1 case
State Ex Rel. Mendez v. Am. SUPPORT, 100 P.3d 932 (Ariz. Ct. App. 2004). “¶ 42 Unlike the more specific statutes addressing condemnation that refer to paying taxes that have been "levied" at the date of acquisition, A.R.S. § 37-804 refers to taxes that are "unpaid" or "delinquent.”
— Ariz. Rev. Stat. § 37-804(B) — 1 case
State Ex Rel. Mendez v. Am. SUPPORT, 100 P.3d 932 (Ariz. Ct. App. 2004). “¶ 42 Unlike the more specific statutes addressing condemnation that refer to paying taxes that have been "levied" at the date of acquisition, A.R.S. § 37-804 refers to taxes that are "unpaid" or "delinquent.”
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