2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-18103 Notice of delinquent taxes
42-18103. Notice of delinquent taxes
On or before September 1 of each year the county treasurer shall send by mail to the last known address of each person or firm that owes delinquent taxes notice that there are delinquent taxes against the real property that is assessed in the taxpayer's name.
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