A.R.S. § 42-18105 — Limitation on sale for unpaid tax; exceptions

42-18105 . Limitation on sale for unpaid tax; exceptions No sale for an unpaid tax may be commenced at a date later than five years after delinquency unless: 1. The sale is advertised within the five year period. 2. The failure to advertise within five years of the delinquency is due to a restraining order or injunction issued by a court of competent jurisdiction.