Arizona § 42-18107 Additional penalty on listed property

Arizona Statutes

§ 42-18107 — Additional penalty on listed property

Arizona § 42-18107

Title 42Arizona Revised Statutes

Ch. 18COLLECTION AND ENFORCEMENT

Art. 3Sale of Tax Lien for Delinquent Taxes

This text of Arizona § 42-18107 (Additional penalty on listed property) 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. § 42-18107 (2026).

Text

A.A penalty of five dollars or five per cent of the delinquent taxes for which the tax lien is being sold, whichever is more, shall be added to the amount of taxes that are delinquent on each parcel of real property that is separately assessed and described in the list and notice.

B.This penalty:

1.Is imposed and is due on January 1 after the list is prepared pursuant to section 42-18106.

2.Shall be collected by the county treasurer.

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A. A penalty of five dollars or five per cent of the delinquent taxes for which the tax lien is being sold, whichever is more, shall be added to the amount of taxes that are delinquent on each parcel of real property that is separately assessed and described in the list and notice.

B. This penalty:

1. Is imposed and is due on January 1 after the list is prepared pursuant to section 42-18106.

2. Shall be collected by the county treasurer.