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Arizona Revised Statutes Title 42. Taxation § 42-18101. Sale and foreclosure of tax liens; effect of insubstantial failure to comply

Current as of January 01, 2025 | Updated by Findlaw Staff

A. The county treasurer shall secure the payment of unpaid delinquent taxes by using the provisions of this article and articles 4, 5 and 6 of this chapter  1 to sell the tax liens provided for in § 42-17154 and to foreclose the right to redeem.

B. An insubstantial failure to comply with these provisions does not affect the validity of:

1. The assessment and levy of taxes.

2. Any tax lien on real property for delinquent unpaid taxes.

3. The sale of a tax lien or the foreclosure of the right to redeem by which tax collection is enforced.

1 Sections 42-18151 et seq., 42-18201 et seq. and 42-18251 et seq.
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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-18101. Sale and foreclosure of tax liens; effect of insubstantial failure to comply - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-18101/

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