AZ SB1197

Amends Arizona Revised Statutes section 43-567 regarding liens for tax on trust income.

Changes language from "Upon" to "On" at the beginning of subsection A for grammatical consistency.

Replaces archaic pronouns and relative clauses with modern equivalents ("which" becomes "that," "his" becomes "the fiduciary's," "upon" becomes "on").

Maintains the substantive provision that recorded judgments for unpaid trust income taxes create a lien on trust property in the county with judgment lien priority.

Updates references to statutory sections by removing "of this section" language to simplify cross-references in subsection B.