Ariz. Rev. Stat. » Title 42
Arizona Revised Statutes

Ariz. Rev. Stat. § 42-17153 (2026)

Lien for taxes; time lien attaches; priority

✓ current as of May 2026
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A. Except as provided in subsection B of this section, a tax that is levied on real or personal property is a lien on the assessed property.

B. A tax that is levied against personal property of a person who owns real property of a value of less than two hundred dollars in the county is a personal liability of the property owner, in addition to being a lien against the property.

C. The lien:

1. Attaches on January 1 of the tax year.

2. Is not satisfied or removed until one of the following occurs:

(a) The taxes, penalties, charges and interest are paid.

(b) Title to the property has finally vested in a purchaser under a sale for taxes.

(c) A certificate of removal and abatement has been issued pursuant to section 42-18353.

3. Is prior and superior to all other liens and encumbrances on the property, except:

(a) Liens or encumbrances held by this state.

(b) Liens for taxes accruing in any other years.

D. For taxpayers valued by the department pursuant to section 42-14151, the lien shall attach to all property, real and personal, regardless of the taxing jurisdiction where such property is located.  Such lien will attach to the entire system and may not be released by payment of a portion of the tax liability relating to a single portion or component of the system.

E. If a political subdivision of this state acquires title to property after December 31, 1998, any lien for delinquent taxes on the property:

1. Is not abated, extinguished, discharged or merged in the title to the property unless approved by the county board of supervisors.

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

 

Notes of Decisions
Cited in 15 cases (3 in the last 5 years), 1999–2026 · 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× “2001), Pinal Vista argues that A.R.S. § 42-17153 (1999) requires governmental entities that acquire real property to take such property subject to any existing tax liens.”
Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001). · cites it 14× “Tax liens and Certificates of Purchase may only be satisfied or removed through the means set forth in [A.R.S. § 42-17153(0 ]. 3 The issuance of the tax deed based upon foreclosure of a Certificate of Purchase, however, subjects the grantee in the tax deed to foreclosure by any…”
Circle K Stores, Inc. v. Apache Cnty., 18 P.3d 713 (Ariz. Ct. App. 2001). · cites it 2× “See A.R.S. §§ 42-17153, 18101 (1999 & Supp. 2000).”
Hanley v. Pearson, 61 P.3d 29 (Ariz. Ct. App. 2003). · cites it 2× “See A.R.S. § 42-17153(B)(3) (1999) (providing tax liens superior to other property liens, with exceptions).”
Ritchie v. Salvatore Gatto Partners, L.P., 222 P.3d 920 (Ariz. Ct. App. 2010). · cites it 2× “” AR.S. § 42-17153 (2006). To secure the payment of delinquent taxes on real property, AR.”
Delo v. Gmac Mortg., LLC, U.S. Bank, N.A., 302 P.3d 658 (Ariz. Ct. App. 2013). · cites it 2× “¶ 8 Pursuant to AR.S. § 42-17153(A), “a tax that is levied on real or personal property is a lien on the assessed property.”
Roberts v. Robert, 158 P.3d 899 (Ariz. Ct. App. 2007). “) § 42-17153(A) (Supp.2006) 1 . To secure payment of delinquent taxes on real property, county treasurers are authorized to sell tax hens, which are interest-bearing investments.”
Sun Valley Fin. Servs. of Phoenix, L.L.C. v. Guzman, 134 P.3d 400 (Ariz. Ct. App. 2006). “We therefore vacate the judgment entered against Guzman and remand for further proceedings consistent with this opinion. FACTS AND PROCEDURAL HISTORY ¶3 In Arizona, a tax levied on real property is a lien on the assessed property.”
PLM Tax Certificate Prog. 1991-92 v. Denton Investments, Inc., 986 P.2d 243 (Ariz. Ct. App. 1999). “section 42-17153 (1999). 2 . This section has since been repealed, see 1997 Ariz.”
Nayeri v. Mohave Cnty. (Ariz. Ct. App. 2019). · cites it 2× “" A.R.S. § 42-17153(A). To secure payment of unpaid taxes, county treasurers are authorized to sell tax liens; third parties who purchase the liens receive certificates of purchase.”
South Point v. Ador (Ariz. Ct. App. 2024). · cites it 2× “We cannot see how a tax lien could be imposed on land exempt from taxation, and A.R.S. § 42-17153 provides that “a tax that is levied on real or personal property is a lien on the assessed property.”
Tax Lein v. Beitman (Ariz. Ct. App. 2024). · cites it 2× “” A.R.S. § 42-17153(A). To “secure the payment of unpaid delinquent taxes,” the county treasurer may sell tax liens.”
Show all 15 citing cases →
— Ariz. Rev. Stat. § 42-17153(A) — 6 cases
Delo v. Gmac Mortg., LLC, U.S. Bank, N.A., 302 P.3d 658 (Ariz. Ct. App. 2013). “¶ 8 Pursuant to AR.S. § 42-17153(A), “a tax that is levied on real or personal property is a lien on the assessed property.”
Roberts v. Robert, 158 P.3d 899 (Ariz. Ct. App. 2007). “) § 42-17153(A) (Supp.2006) 1 . To secure payment of delinquent taxes on real property, county treasurers are authorized to sell tax hens, which are interest-bearing investments.”
Sun Valley Fin. Servs. of Phoenix, L.L.C. v. Guzman, 134 P.3d 400 (Ariz. Ct. App. 2006). “We therefore vacate the judgment entered against Guzman and remand for further proceedings consistent with this opinion. FACTS AND PROCEDURAL HISTORY ¶3 In Arizona, a tax levied on real property is a lien on the assessed property.”
Nayeri v. Mohave Cnty. (Ariz. Ct. App. 2019). “" A.R.S. § 42-17153(A). To secure payment of unpaid taxes, county treasurers are authorized to sell tax liens; third parties who purchase the liens receive certificates of purchase.”
Tax Lein v. Beitman (Ariz. Ct. App. 2024). “” A.R.S. § 42-17153(A). To “secure the payment of unpaid delinquent taxes,” the county treasurer may sell tax liens.”
— Ariz. Rev. Stat. § 42-17153(B)(3) — 2 cases
Pinal Vista Props., L.L.C. v. Turnbull, 91 P.3d 1031 (Ariz. Ct. App. 2004). “2001), Pinal Vista argues that A.R.S. § 42-17153 (1999) requires governmental entities that acquire real property to take such property subject to any existing tax liens.”
Hanley v. Pearson, 61 P.3d 29 (Ariz. Ct. App. 2003). “See A.R.S. § 42-17153(B)(3) (1999) (providing tax liens superior to other property liens, with exceptions).”
— Ariz. Rev. Stat. § 42-17153(C)(2)(a) — 1 case
Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001). “Tax liens and Certificates of Purchase may only be satisfied or removed through the means set forth in [A.R.S. § 42-17153(0 ]. 3 The issuance of the tax deed based upon foreclosure of a Certificate of Purchase, however, subjects the grantee in the tax deed to foreclosure by any…”
— Ariz. Rev. Stat. § 42-17153(C)(2)(b) — 1 case
Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001). “Tax liens and Certificates of Purchase may only be satisfied or removed through the means set forth in [A.R.S. § 42-17153(0 ]. 3 The issuance of the tax deed based upon foreclosure of a Certificate of Purchase, however, subjects the grantee in the tax deed to foreclosure by any…”
— Ariz. Rev. Stat. § 42-17153(C)(3) — 2 cases
Pinal Vista Props., L.L.C. v. Turnbull, 91 P.3d 1031 (Ariz. Ct. App. 2004). “2001), Pinal Vista argues that A.R.S. § 42-17153 (1999) requires governmental entities that acquire real property to take such property subject to any existing tax liens.”
Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001). “Tax liens and Certificates of Purchase may only be satisfied or removed through the means set forth in [A.R.S. § 42-17153(0 ]. 3 The issuance of the tax deed based upon foreclosure of a Certificate of Purchase, however, subjects the grantee in the tax deed to foreclosure by any…”
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