ARS § 12-1124

12-1124 - Payment of compensation; effect of failure to pay 12-1124 . Payment of compensation; effect of failure to pay Payment of compensation and damages may be made to a defendant or defendants entitled thereto, or the money may be deposited in court and distributed to the defendant or defendants entitled thereto. At the time the money is paid or deposited, all unpaid property taxes which were levied as of the date of the order for immediate possession, including penalties and interest, that are due on the property condemned shall be paid to the county treasurer in the county in which the condemned property is located. If the money is not so paid or deposited, the defendant or defendants or the county treasurer may have execution as in civil actions, and if the money cannot be collected on execution, the court, upon a showing to that effect, shall set aside and annul the entire proceedings, and restore possession of the property to defendant or defendants, if possession has been taken by plaintiff.