Sale of Tax Lien for Delinquent Taxes | Midpage

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Arizona Revised Statutes

Article 3

Sale of Tax Lien for Delinquent Taxes

42-18101Sale and foreclosure of tax liens; effect of insubstantial failure to comply 42-18102Delinquent tax record 42-18103Notice of delinquent taxes 42-18104Taxes for which lien may be sold 42-18105Limitation on sale for unpaid tax; exceptions 42-18106Delinquent tax list and notice of sale 42-18107Additional penalty on listed property 42-18108Personal notice of proposed sale 42-18109Publication and posting of list and notice 42-18110Affidavits of posting and publication 42-18111Parcels; property description; designation of owner unnecessary 42-18112Time of sale 42-18113Procedure in the case of no bid; assignment to state 42-18114Successful purchaser 42-18115Easements and liens not extinguished by sale 42-18116Payment; resale or recovery on reneged bid; processing fee 42-18117Record of tax lien sales 42-18118Certificate of purchase or registered certificate; form; assignment; fee 42-18119Certificate of purchase as evidence of valid procedure 42-18120Duplicate certificate of purchase; fee 42-18121Payment of subsequent taxes by certificate holder; separate certificate of purchase by assignment; fee 42-18122Resale of tax liens assigned to the state; fee 42-18123Distribution of monies 42-18124Compromising taxes, interest and penalties; omission of tax or fund from action for collection 42-18125Erroneous sales 42-18126Failure to perform duty by county treasurer; classification 42-18127Expiration of lien and certificate; notice; applicability