Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-18106
Delinquent tax list and notice of sale
42-18106 . Delinquent tax list and notice of sale A. On or before December 31 of each year, the county treasurer shall prepare:
# 1.
A list of all real property on which the taxes for prior tax years are unpaid and delinquent, describing the property as it is described on the tax roll.
# 2.
An accompanying notice stating that the treasurer will sell a tax lien on each parcel of real property at public auction for taxes, penalties, interest and charges on the real property. B. The notice of sale shall include: 1. The name of the owner. 2. The property account number, if available, and the parcel number of the property.
# 3.
The tax years for which taxes are delinquent.
# 4.
The taxes, penalties, interest and charges assessed. C. If the board of supervisors by resolution elects to pursue any other remedy provided by law, the board may dispense with the notice of sale under this section, but that action does not affect sections 42-18109 and 42-18110. D. The county shall make available to the public on a county website the description of the property associated with a parcel number.
Source: view the official text
In this chapter (40 sections)
- 42-18002 · Annual report by county treasurer; settlement of accounts;…
- 42-18003 · Delivery of roll to county treasurer; resolution for…
- 42-18004 · Transmitting statement of taxes due state to state treasurer
- 42-18005 · Property tax collection; liens assigned to state
- 42-18051 · Notice of tax; payment by electronic funds transfer
- 42-18052 · Due dates and times; delinquency
- 42-18053 · Interest on delinquent taxes; exceptions; waiver
- 42-18054 · Tax statements for mortgaged property; liability
- 42-18055 · Posting payments; receipts
- 42-18056 · Partial payment of taxes; certificates of purchase;…
- 42-18057 · Payment of tax by part owner; lien for contribution;…
- 42-18058 · Collection and payment of tax on livestock in feedlot or…
- 42-18059 · Payment of tax on property sold at judicial sale or by…
- 42-18060 · Lien of fiduciary paying tax
- 42-18061 · Refund of overpayment due to change in tax roll; reversion…
- 42-18101 · Sale and foreclosure of tax liens; effect of insubstantial…
- 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…
- 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;…
- 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…
- 42-18121.1 · 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…