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 42-18112. Time of sale
Latest version.
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A. The tax lien sale shall be held in February.
B. On the day designated in the list and notice the county treasurer shall begin the sale of all tax liens on real property that is described in the list and notice on which the taxes and charges have not been paid. The county treasurer shall continue the sale from day to day, Sundays and holidays excluded, until the tax lien on each parcel has been sold.
C. If a real property tax lien cannot be advertised and sold at the time prescribed by this article, the county treasurer shall make the sale on any later date on which it can be made, allowing sufficient time for publication and posting of the list and notice as provided by this article.