ARS § 37-804

37-804 - Payment of outstanding taxes, penalties and interest on acquiring property 37-804 . Payment of outstanding taxes, penalties and interest on acquiring property 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. Â