Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 18. COLLECTION AND ENFORCEMENT |
Article 3. Sale of Tax Lien for Delinquent Taxes |
Sec 42-18101. Sale and foreclosure of tax liens; effect of insubstantial failure to comply
Latest version.
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A. The county treasurer shall secure the payment of unpaid delinquent taxes by using the provisions of this article and articles 4, 5 and 6 of this chapter to sell the tax liens provided for in section 42-17154 and to foreclose the right to redeem.
B. An insubstantial failure to comply with these provisions does not affect the validity of:
1. The assessment and levy of taxes.
2. Any tax lien on real property for delinquent unpaid taxes.
3. The sale of a tax lien or the foreclosure of the right to redeem by which tax collection is enforced.