Ariz. Rev. Stat. § 23-746 – Superiority of lien; notice

A. The department may perfect a lien no earlier than fifteen days after the date on which contributions, payments in lieu of contributions, interest or penalties are due.
B. The lien imposed by section 23-745 may be perfected by the department against the employer's real property located in any county by recording a notice of lien, in the form prescribed by subsection E of this section, in the office of the county recorder.
C. The lien imposed by section 23-745 may be perfected by the department against the employer's personal property or rights to personal property located within this state by recording a notice of lien, in the form prescribed by subsection E of this section, in the office of the secretary of state.
D. The lien imposed by section 23-745 with accruing interest, created or perfected in the manner provided by this section, is superior to all other liens and encumbrances perfected after the date the lien arose under the provisions of section 23-745.
E. A notice of lien recorded under this section shall specify all of the following:
1. 1. The amount of contributions, payments in lieu of contributions, interest and penalties due.
2. 2. The periods for which such amounts are due.
3. 3. The name and last known address of the employer liable for such amounts.
  A copy of the notice shall be mailed to the employer's last known address.
F. On request, the department shall provide a disclaimer of lien within three working days after the receipt of information which establishes to the satisfaction of the department that the person identified is not the debtor against whom such lien has been filed.
G. If the department fails to comply with the provisions of subsection F of this section the person incorrectly identified as the debtor may bring a civil action to compel the department to provide the disclaimer of lien. The department shall be liable for all fees and other expenses of the person bringing the action against the department pursuant to section 12-348.