2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-18127 Expiration of lien and certificate; notice; applicability


AZ Rev Stat § 42-18127 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-18127. Expiration of lien and certificate; notice; applicability

A. If the tax lien is not redeemed and the purchaser or the purchaser's heirs or assigns fail to commence an action to foreclose the right of redemption as provided by this chapter within ten years after the last day of the month in which the lien was acquired pursuant to section 42-18114, the certificate of purchase or registered certificate expires and the lien is void.

B. At least thirty but not more than sixty days before the expiration date, the county treasurer shall notify the purchaser by certified mail of the pending expiration. Within seven days after expiration, the treasurer shall notify the purchaser by certified mail that the lien and certificate of purchase or registered certificate have expired.

C. This section applies to liens purchased from and after August 22, 2002.

D. This section does not apply if, at the time of expiration:

1. The parcel for which the lien was purchased is subject to a judicial proceeding or a thirty day notice pursuant to section 42-18202.

2. Other applicable law or court order prohibits the commencement of an action to foreclose the right to redeem. The expiration date of the tax lien shall be extended to twelve months following the termination of such prohibition.

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