2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-18105 Limitation on sale for unpaid tax; exceptions
42-18105. Limitation on sale for unpaid tax; exceptions
No sale for an unpaid tax may be commenced at a date later than five years after delinquency unless:
1. The sale is advertised within the five year period.
2. The failure to advertise within five years of the delinquency is due to a restraining order or injunction issued by a court of competent jurisdiction.
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