§ 42-1155 Voluntary liens on property; security for delinquent taxes

AZ Rev Stat § 42-1155 (2019) (N/A)
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42-1155. Voluntary liens on property; security for delinquent taxes

The department may accept voluntary liens on real or personal property pledged by any person as security for any tax which the department is required to collect which is not paid by a taxpayer when due. A voluntary lien shall be perfected and treated in all respects the same as any other lien under this article.