ARS § 43-567

43-567 - Lien for tax on trust income 43-567 . Lien for tax on trust income A. Upon the recording of an abstract of judgment or a copy thereof by the department with the county recorder of any county for any taxes, interest and penalties due from the grantor of the trust on income of the trust which is taxable to the grantor under chapter 13 of this title, and upon its giving notice of the recording to the fiduciary or fiduciaries of the trust, the amount of the taxes, interest and penalties constitute a lien upon all property of the trust in the county owned by the trust and any property acquired before the expiration of the lien. The lien has the force, effect and priority of a judgment lien. B. The notice required to be given by subsection A of this section may be served upon the fiduciary personally or by mail. If made by mail, service shall be made by registered mail and shall be addressed to the fiduciary at his address as it appears in the records of the department.