A. At least thirty days before filing an action to foreclose the right to redeem under this article, but not more than one hundred eighty days before such an action is commenced or may be commenced under section 42-18201, the certificate of purchase holder shall send notice of intent to file the foreclosure action by certified mail to:

1. 1. The property owner of record according to the records of the county recorder in the county in which the property is located or to all of the following:

   1. (a) The property owner, as determined by section 42-13051, at the property owner's mailing address according to the records of the county assessor in the county in which the property is located.
   2. (b) The situs address of the property, if shown on the tax roll and if different from the property owner's address under subdivision (a) of this paragraph.
   3. (c) The tax bill mailing address according to the records of the county treasurer in the county in which the property is located if that address is different from the addresses under subdivisions (a) and (b) of this paragraph.
2. 2. The treasurer of the county in which the real property is located. The county treasurer may not accept partial payments under section 42-18056, subsection C after the date the treasurer receives a notice of action to foreclose the right to redeem.

B. The notice shall include:

1. 1. The property owner's name.
2. 2. The real property tax parcel identification number.
3. 3. The county assessor's description of the real property.
4. 4. The certificate of purchase number.
5. 5. The proposed date of filing the action.

6. 6. The following statement in substantially the following form:

   Notice: If you believe that your property has value beyond the tax burden on the property and you do not want to lose any interest or equity in the property, you must request an excess proceeds sale pursuant to section 42-18204, Arizona Revised Statutes.

C. If the certificate of purchase holder:

1. 1. Complies with subsection A, paragraph 1, subdivisions (a), (b) and (c) of this section, the certificate of purchase holder is considered to have substantially complied with the requirements of this section and is not required to send the notice to any other address.
2. 2. Fails to send the notice required by this section, the certificate of purchase holder is considered to have substantially failed to comply with this section. A court may not enter any judgment to foreclose the right to redeem under this article until the certificate of purchase holder sends the notice required by this section.