Arizona § 42-18351 Circumstances for abating tax and removing tax lien

Arizona Statutes

§ 42-18351 — Circumstances for abating tax and removing tax lien

Arizona § 42-18351

Title 42Arizona Revised Statutes

Ch. 18COLLECTION AND ENFORCEMENT

Art. 8Abatement of Tax and Removal of Lien

This text of Arizona § 42-18351 (Circumstances for abating tax and removing tax lien) 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. § 42-18351 (2026).

Text

This article applies in the following situations:

1.An error or omission resulting in an improper imposition of a property tax.

2.An event or circumstance that existed at the time of the levy and assessment, or that occurred afterwards, and that invalidates the lien of the property tax or the sale of the lien.

3.The property tax lien was not advertised for sale pursuant to section 42-18105 within five years after the delinquency, unless the failure to advertise within five years after the delinquency was due to a restraining order or injunction issued by a court of competent jurisdiction.

4.The cost of pursuing the statutory lien sale and collection procedures or the sale of lands under article 7 of this chapter or the cost of the seizure and sale of personal property pursuant to s

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This article applies in the following situations:

1. An error or omission resulting in an improper imposition of a property tax.

2. An event or circumstance that existed at the time of the levy and assessment, or that occurred afterwards, and that invalidates the lien of the property tax or the sale of the lien.

3. The property tax lien was not advertised for sale pursuant to section 42-18105 within five years after the delinquency, unless the failure to advertise within five years after the delinquency was due to a restraining order or injunction issued by a court of competent jurisdiction.

4. The cost of pursuing the statutory lien sale and collection procedures or the sale of lands under article 7 of this chapter or the cost of the seizure and sale of personal property pursuant to section 42-18401 would equal or exceed the revenue that could be derived.

5. At the discretion of the county treasurer and if the county assessor agrees, for taxes levied against personal property only, the amount of the personal property taxes owing, including interest and penalties, is de minimis and the property taxes are six years or more past due.