A.R.S. § 42-18107 — Additional penalty on listed property

42-18107 . Additional penalty on listed property A. A penalty of five dollars or five per cent of the delinquent taxes for which the tax lien is being sold, whichever is more, shall be added to the amount of taxes that are delinquent on each parcel of real property that is separately assessed and described in the list and notice. B. This penalty: 1. Is imposed and is due on January 1 after the list is prepared pursuant to section 42-18106. 2. Shall be collected by the county treasurer.