Arizona Statutes
§ 42-18105 — Limitation on sale for unpaid tax; exceptions
Arizona § 42-18105
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 18COLLECTION AND ENFORCEMENT
Art. 3Sale of Tax Lien for Delinquent Taxes
This text of Arizona § 42-18105 (Limitation on sale for unpaid tax; exceptions) 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. § 42-18105 (2026).
Text
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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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 prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-18105, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-18105.