Arizona Revised Statutes Title 42. Taxation § 42-18351. Circumstances for abating tax and removing tax lien

1. An error or omission resulting in an improper imposition of a property tax.

2. An event or circumstance that existed at the time of the levy and assessment, or that occurred afterwards, and that invalidates the lien of the property tax or the sale of the lien.

3. The property tax lien was not advertised for sale pursuant to § 42-18105 within five years after the delinquency, unless the failure to advertise within five years after the delinquency was due to a restraining order or injunction issued by a court of competent jurisdiction.

4. The cost of pursuing the statutory lien sale and collection procedures or the sale of lands under article 7 of this chapter  1 or the cost of the seizure and sale of personal property pursuant to § 42-18401 would equal or exceed the revenue that could be derived.

5. At the discretion of the county treasurer and if the county assessor agrees, for taxes levied against personal property only, the amount of the personal property taxes owing, including interest and penalties, is de minimis and the property taxes are six years or more past due.