2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-18106 Delinquent tax list and notice of sale


AZ Rev Stat § 42-18106 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-18106. Delinquent tax list and notice of sale

A. On or before December 31 of each year the county treasurer shall prepare:

1. A list of all real property on which the taxes for prior tax years are unpaid and delinquent, describing the property as it is described on the tax roll.

2. An accompanying notice stating that the treasurer will sell a tax lien on each parcel of real property at public auction for taxes, penalties, interest and charges on the real property.

B. The notice shall include:

1. The name of the owner.

2. The legal description and parcel number of the property.

3. The tax years for which taxes are delinquent.

4. The taxes, penalties, interest and charges assessed.

C. If the board of supervisors by resolution elects to pursue any other remedy provided by law, the board may dispense with the notice under this section, but that action does not affect the provisions of sections 42-18109 and 42-18110.

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