Arizona § 42-18122 Resale of tax liens assigned to the state; fee

Arizona Statutes

§ 42-18122 — Resale of tax liens assigned to the state; fee

Arizona § 42-18122

Title 42Arizona Revised Statutes

Ch. 18COLLECTION AND ENFORCEMENT

Art. 3Sale of Tax Lien for Delinquent Taxes

This text of Arizona § 42-18122 (Resale of tax liens assigned to the state; 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. § 42-18122 (2026).

Text

A.If a tax lien is assigned to this state as provided by this article, the county treasurer shall sell, assign and deliver the certificate of purchase to any person who pays to the county treasurer the whole amount then due under the certificate, including interest, penalties and charges, and in addition the entire amount of subsequent taxes assessed on the property described in the certificate.

B.The county treasurer shall collect a fee of not more than ten dollars from the assignee for making each assignment.

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A. If a tax lien is assigned to this state as provided by this article, the county treasurer shall sell, assign and deliver the certificate of purchase to any person who pays to the county treasurer the whole amount then due under the certificate, including interest, penalties and charges, and in addition the entire amount of subsequent taxes assessed on the property described in the certificate.

B. The county treasurer shall collect a fee of not more than ten dollars from the assignee for making each assignment.