Arizona Revised Statutes Title 42. Taxation § 42-18208. Expiration of lien and certificate; notice

A. If a tax lien that was purchased pursuant to § 42-18114 on or before August 31, 2002 is not redeemed and the purchaser or the purchaser's heirs or assigns fail to commence an action to foreclose the right of redemption on or before ten years from the date that the lien was purchased, the certificate of purchase or registered certificate expires and the lien is void.

B. At least six months before the certificate of purchase or registered certificate expires, the county treasurer shall:

C. Subsection A of this section does not apply if the tax lien is assigned to the state pursuant to § 42-18113 unless the lien is resold pursuant to § 42-18122.

D. If a judicial proceeding prohibits bringing an action to foreclose the right to redeem, the time of expiration under this section shall be extended by twelve months following the completion of the judicial proceeding.