Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-18127
Expiration of lien and certificate; notice; applicability
Expiration of lien and certificate; notice; applicability A. If the certificate of purchase is not redeemed and the purchaser or the purchaser's heirs or assigns fail to commence an actionch the original certificate of purchase, including any subsequent taxes paid, was acquired pursuant to section 42-18114, the certificate of purchase or registered certificate expires and the lien is void. B. Within three hundred sixty-five days before the expiration date, the county treasurer shall notify the purchaser by certified mail of the pending expiration. Within thirty days after expiration, the treasurer shall notify the purchaser by mail or email, if practicable, that the lien and certificate of purchase or registered certificate have expired. C. This section does not apply if, at the time of expiration:
# 1.
The parcel for which the lien was purchased is subject to a judicial proceeding or a thirty-day notice pursuant to section 42-18202.
# 2.
Other applicable law or a court order prohibits the commencement of an action to foreclose the right to redeem. The expiration date of the tax lien shall be extended to twelve months after the termination of such a prohibition.
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In this chapter (40 sections)
- 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…
- 42-18125 · Erroneous sales
- 42-18126 · Failure to perform duty by county treasurer; classification
- 42-18127 · Expiration of lien and certificate; notice; applicability
- 42-18151 · Who may redeem real property tax liens; persons owning…
- 42-18152 · When lien may be fully redeemed; partial payment refund
- 42-18153 · Amount required for redemption
- 42-18154 · Certificate of redemption; statement of partial payment;…
- 42-18155 · Payment of redemption money to holder of certificate of…
- 42-18201 · Action to foreclose right to redeem; subsequent certificates…
- 42-18202 · Notice
- 42-18203 · Application of law and rules of procedure
- 42-18204 · Judgment foreclosing right to redeem; effect
- 42-18205 · County treasurer's deed; form
- 42-18206 · Redemption during pendency of action to foreclose
- 42-18207 · Prosecution of action brought by state; disposition of costs
- 42-18208 · Expiration of lien and certificate; notice
- 42-18231 · Definition of qualified entity
- 42-18232 · Notice of sale
- 42-18233 · Date, time and place of sale
- 42-18234 · Sale by public auction; bidder requirements; postponement of…
- 42-18235 · Payment of bid; qualified entity's deed
- 42-18236 · Disposition of proceeds of sale