Arizona § 42-18101 Sale and foreclosure of tax liens; effect of insubstantial failure to comply

Arizona Statutes

§ 42-18101 — Sale and foreclosure of tax liens; effect of insubstantial failure to comply

Arizona § 42-18101

Title 42Arizona Revised Statutes

Ch. 18COLLECTION AND ENFORCEMENT

Art. 3Sale of Tax Lien for Delinquent Taxes

This text of Arizona § 42-18101 (Sale and foreclosure of tax liens; effect of insubstantial failure to comply) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-18101 (2026).

Text

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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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.