§ 42-18101 Sale and foreclosure of tax liens; effect of insubstantial failure to comply
§ 42-18102 Delinquent tax record
§ 42-18103 Notice of delinquent taxes
§ 42-18104 Taxes for which lien may be sold
§ 42-18105 Limitation on sale for unpaid tax; exceptions
§ 42-18106 Delinquent tax list and notice of sale
§ 42-18107 Additional penalty on listed property
§ 42-18108 Personal notice of proposed sale
§ 42-18109 Publication and posting of list and notice
§ 42-18110 Affidavits of posting and publication
§ 42-18111 Parcels; property description; designation of owner unnecessary
§ 42-18112 Time of sale
§ 42-18113 Procedure in the case of no bid; assignment to state
§ 42-18114 Successful purchaser
§ 42-18115 Easements and liens not extinguished by sale
§ 42-18116 Payment; resale or recovery on reneged bid; processing fee
§ 42-18117 Record of tax lien sales
§ 42-18118 Certificate of purchase or registered certificate; form; assignment; fee
§ 42-18119 Certificate of purchase as evidence of valid procedure
§ 42-18120 Duplicate certificate of purchase; fee
§ 42-18121 Payment of subsequent taxes by certificate holder; separate certificate of purchase by assignment; fee
§ 42-18121.01 Subsequent purchaser; assignment
§ 42-18122 Resale of tax liens assigned to the state; fee
§ 42-18123 Distribution of monies
§ 42-18124 Compromising taxes, interest and penalties; omission of tax or fund from action for collection
§ 42-18125 Erroneous sales
§ 42-18126 Failure to perform duty by county treasurer; classification
§ 42-18127 Expiration of lien and certificate; notice; applicability

Terms Used In Arizona Laws > Title 42 > Chapter 18 > Article 3 - Sale of Tax Lien for Delinquent Taxes

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Email: means :

    (a) An electronic transmission of a message to an email address. See Arizona Laws 42-1001

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Population: means the population according to the most recent United States decennial census. See Arizona Laws 1-215
  • Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Roll: means the assessment and tax roll. See Arizona Laws 42-11001
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215