Arizona Statutes
§ 42-18101 — Sale and foreclosure of tax liens; effect of insubstantial failure to comply
Arizona·Title 42 Arizona Revised Statutes·Ch. 18 COLLECTION AND ENFORCEMENT·Art. 3 Sale of Tax Lien for Delinquent Taxes
A.The county treasurer shall secure the payment of unpaid delinquent taxes by using the provisions of this article and articles 4, 5 and 6 of this chapter to sell the tax liens provided for in section 42-17154 and to foreclose the right to redeem.
B.An insubstantial failure to comply with these provisions does not affect the validity of:
1.The assessment and levy of taxes.
2.Any tax lien on real property for delinquent unpaid taxes.
3.The sale of a tax lien or the foreclosure of the right to redeem by which tax collection is enforced.
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Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibited