2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-18101 Sale and foreclosure of tax liens; effect of insubstantial failure to comply


AZ Rev Stat § 42-18101 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-18101. Sale and foreclosure of tax liens; effect of insubstantial failure to comply

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 to sell the tax liens provided for in section 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.

Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.