Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-18208
Expiration of lien and certificate; notice
Expiration of lien and certificate; notice A. If a tax lien that was purchased pursuant to section 42-18114 on or before August 31, 2002 is not redeemed and the purchaser orfore ten years from the date that the lien was purchased, the certificate of purchase or registered certificate expires and the lien is void. B. At least six months before the certificate of purchase or registered certificate expires, the county treasurer shall:
# 1.
Notify each purchaser by certified mail of the pending expiration.
# 2.
Post the names of purchasers who hold liens that are subject to pending expiration: (a) Near the outer door of the office of the county treasurer. (b) On the county treasurer's web site.
# 3.
Publish the names of purchasers who hold liens that are subject to pending expiration at least one time in a newspaper of general circulation in the county. C. Subsection A of this section does not apply if the tax lien is assigned to the state pursuant to section 42-18113 unless the lien is resold pursuant to section 42-18122. D. If a judicial proceeding prohibits bringing an action to foreclose the right to redeem, the time of expiration under this section shall be extended by twelve months following the completion of the judicial proceeding.
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In this chapter (40 sections)
- 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
- 42-18261 · Application for treasurer's deed by board of supervisors on…
- 42-18262 · Costs; charge against county general fund
- 42-18263 · Title search
- 42-18264 · Personal notice by certified mail
- 42-18265 · Publishing notice
- 42-18266 · Posting notice on the property
- 42-18267 · Issuance of treasurer's deed; form
- 42-18301 · List of real property held by state under tax deed
- 42-18302 · Notice of sale
- 42-18303 · Auction and sale of land held by state under tax deed;…
- 42-18304 · Adverse occupation of land held by state under tax deed
- 42-18351 · Circumstances for abating tax and removing tax lien
- 42-18352 · Determining existence of circumstances for abating tax and…