Arizona Statutes
§ 42-18105 — Limitation on sale for unpaid tax; exceptions
Arizona·Title 42 Arizona Revised Statutes·Ch. 18 COLLECTION AND ENFORCEMENT·Art. 3 Sale of Tax Lien for Delinquent Taxes
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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Arizona § 42-18105 (Limitation on sale for unpaid tax; exceptions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Nayeri v. Mohave County
(Court of Appeals of Arizona, 2019)
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