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Arizona Revised Statutes Title 42. Taxation § 42-18127. Expiration of lien and certificate; notice; applicability

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

A. If the certificate of purchase is not redeemed and the purchaser or the purchaser's heirs or assigns fail to commence an action to foreclose the right of redemption as provided by this chapter within ten years after the last day of the month in which the original certificate of purchase, including any subsequent taxes paid, was acquired pursuant to § 42-18114, the certificate of purchase or registered certificate expires and the lien is void.

B. Within three hundred sixty-five days before the expiration date, the county treasurer shall notify the purchaser by certified mail of the pending expiration. Within thirty days after expiration, the treasurer shall notify the purchaser by mail or email, if practicable, that the lien and certificate of purchase or registered certificate have expired.

C. This section does not apply if, at the time of expiration:

1. The parcel for which the lien was purchased is subject to a judicial proceeding or a thirty-day notice pursuant to § 42-18202.

2. Other applicable law or a court order prohibits the commencement of an action to foreclose the right to redeem. The expiration date of the tax lien shall be extended to twelve months after the termination of such a prohibition.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-18127. Expiration of lien and certificate; notice; applicability - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-18127/

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