2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-18102 Delinquent tax record
42-18102. Delinquent tax record
A. The county treasurer shall maintain a record of delinquent taxes, listing the properties, owners of record and the amount of taxes, penalties and interest due.
B. Any informality in maintaining the record does not affect its validity.
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