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

The purchaser should require proof that the taxes and other City fees have been paid by having the former owner produce a Certificate of Compliance from the Tax Audit & Collections Department.

If past taxes and fees are due at the time of the sale, the purchaser 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 City tax has been paid or a certificate of compliance stating that no amount is due as then shown by the records of the Tax Collector.
 
If you have any questions regarding Successor Liability, please contact the following Revenue Collections Officers: 

Please mail payments to:
City of Mesa Collections MS 1170
Attn: specify name of collector (see list above)
P.O. Box 1466
Mesa, Arizona 85211-1466