Successor Liability

If you purchased a business you can be held liable for payment on past due taxes and unpaid Mesa fees pursuant to Tax Code Section: 5-10-595 and Mesa City Code 1-32 - Collection of Delinquent Amounts Owed to the City.

You should require proof that the taxes and other Mesa fees have been paid by having the former owner produce a Certificate of Compliance from the Collections.

If past taxes and fees are due at the time of the sale, you shall withhold from the purchase money an amount sufficient to cover the taxes and fees required to be paid, and interest or penalties due and payable, until the former owner produces a receipt from the Tax Collector showing all Mesa tax has been paid or a Business Clearance Request(PDF, 44KB) stating that no amount is due as then shown by the records of the Tax Collector.