2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-18105 Limitation on sale for unpaid tax; exceptions


AZ Rev Stat § 42-18105 (through 1st Reg Sess 51st Leg. 2013) What's This?

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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