2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-18059 Payment of tax on property sold at judicial sale or by fiduciary
42-18059. Payment of tax on property sold at judicial sale or by fiduciary
If the tax has not been paid on property sold at judicial sale, or sold by an executor, administrator, guardian or trustee, the person making the sale shall pay the taxes, penalties and costs from the proceeds of the sale.
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