ARIZONA STATE SENATE
Phoenix, Arizona
recording tax lien
extensions
Provides
for a Department of Revenue (DOR) tax lien to automatically expire after the
six-year statute of limitations unless DOR files an extension with the
appropriate county recorder.
Laws 1999, Chapter 250
expanded the taxpayers’ bill of rights, and among the changes was a reduction,
from ten years to six years, in the length of time during which DOR can take
action against a taxpayer for unpaid taxes.
When this six-year time period is extended, either through taxpayer
agreements or other actions such as bankruptcy filings, S.B. 1170 requires DOR
to file a lien extension with the appropriate county recorder’s office.
S.B. 1170 is not expected to
impact the state general fund. However,
there are likely to be some costs to DOR because implementing the bill will
require increased tracking efforts as well as payment of filing fees.
1. Requires DOR, before an extension on a six-year period of limitation expires, to file a notice of the extension in each county where a notice of lien was recorded.
2. Makes a technical change.
3. Provides for a general effective date.
Prepared by Senate Staff
January 25, 2001