Ariz. Rev. Stat. § 28-4838
A. A person who has knowledge and custody of a vehicle that is either lost, stolen, abandoned or otherwise unclaimed, that has been seized pursuant to law or removed from the right-of-way of any highway, road, street or other public thoroughfare or other public property by order of an officer of the department of public safety, sheriff's officer or city or town police officer and that has been held for a period of ten days and a claim has not been made for the return or possession of the vehicle by a person legally entitled to the vehicle shall do all of the following within five days after the expiration of the ten day retention period:
1. Submit an electronic abandoned vehicle report to the director that is on a form prescribed by the director and that contains all of the following:
B. Except if the vehicle inspection as prescribed in section 28-4834 is not completed within the time prescribed in subsection A of this section due to no fault of the person, a person who fails to submit the documents for the purpose of transferring ownership by the time specified in subsection A of this section: