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 42-18120. Duplicate certificate of purchase; fee
Latest version.
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A. If a certificate of purchase is lost, destroyed or wrongfully withheld from the rightful owner, the purchaser of the certificate may file a notarized affidavit with the county treasurer attesting to the loss of the certificate. On presentation of the notarized affidavit, the county treasurer shall issue to the holder an exact duplicate of the certificate of purchase.
B. The county treasurer shall collect a fee of five dollars for each duplicate certificate of purchase.