Arizona Statutes
§ 42-18116 — Payment; resale or recovery on reneged bid; processing fee
Arizona § 42-18116
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 18COLLECTION AND ENFORCEMENT
Art. 3Sale of Tax Lien for Delinquent Taxes
This text of Arizona § 42-18116 (Payment; resale or recovery on reneged bid; processing fee) 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. § 42-18116 (2026).
Text
A. The purchaser of a tax lien shall pay the purchase price in cash at a time the county treasurer determines but within fifteen days after the close of the sale. B. If the purchaser fails to pay the amount due: 1. The county treasurer shall resell the tax lien if the sale has not been closed. 2. If the sale has been closed, the treasurer may either:
(a)Recover the amount bid by civil action in a court of competent jurisdiction.
(b)Prohibit the purchaser who failed to pay the amount due from purchasing tax liens from any county in this state for a period of not more than one year.
C. The purchaser shall pay a processing fee of not more than $10 per tax lien. The treasurer shall deposit monies collected pursuant to this subsection in the taxpayers' information fund established by se
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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 prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-18116, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-18116.