 |
Arizona Revised Statutes (Last Updated: March 31, 2016) |
 |
Title 42. Taxation |
|
|
Chapter 18. COLLECTION AND ENFORCEMENT |
| Article 1. Tax Collector |
| Sec 42-18001. County treasurer as tax collector; bond |
| Sec 42-18002. Annual report by county treasurer; settlement of accounts; liability for failure to settle |
| Sec 42-18003. Delivery of roll to county treasurer; resolution for collecting taxes |
| Sec 42-18004. Transmitting statement of taxes due state to state treasurer |
| Sec 42-18005. Property tax collection; liens assigned to state |
| Article 2. Payment |
| Sec 42-18051. Notice of tax; payment by electronic funds transfer |
| Sec 42-18052. Due dates and times; delinquency |
| Sec 42-18053. Interest on delinquent taxes; exceptions |
| Sec 42-18054. Tax statements for mortgaged property |
| Sec 42-18055. Posting payments; receipts |
| Sec 42-18056. Partial payment of taxes; certificates of purchase; delinquent taxes |
| Sec 42-18057. Payment of tax by part owner; lien for contribution; allocation of tax lien in event of parcel split or consolidation |
| Sec 42-18058. Collection and payment of tax on livestock in feedlot or stockyard; exceptions |
| Sec 42-18059. Payment of tax on property sold at judicial sale or by fiduciary |
| Sec 42-18060. Lien of fiduciary paying tax |
| Sec 42-18061. Refund of overpayment due to change in tax roll; reversion of unclaimed refund |
| Article 3. Sale of Tax Lien for Delinquent Taxes |
| Sec 42-18101. Sale and foreclosure of tax liens; effect of insubstantial failure to comply |
| Sec 42-18102. Delinquent tax record |
| Sec 42-18103. Notice of delinquent taxes |
| Sec 42-18104. Taxes for which lien may be sold |
| Sec 42-18105. Limitation on sale for unpaid tax; exceptions |
| Sec 42-18106. Delinquent tax list and notice of sale |
| Sec 42-18107. Additional penalty on listed property |
| Sec 42-18108. Personal notice of proposed sale |
| Sec 42-18109. Publication and posting of list and notice |
| Sec 42-18110. Affidavits of posting and publication |
| Sec 42-18111. Parcels; property description; designation of owner unnecessary |
| Sec 42-18112. Time of sale |
| Sec 42-18113. Procedure in the case of no bid; assignment to state |
| Sec 42-18114. Successful purchaser |
| Sec 42-18115. Easements and liens not extinguished by sale |
| Sec 42-18116. Payment; resale or recovery on reneged bid; processing fee |
| Sec 42-18117. Record of tax lien sales |
| Sec 42-18118. Certificate of purchase or registered certificate; form; assignment; fee |
| Sec 42-18119. Certificate of purchase as evidence of valid procedure |
| Sec 42-18120. Duplicate certificate of purchase; fee |
| Sec 42-18121. Payment of subsequent taxes by certificate holder; separate certificate of purchase by assignment; fee |
| Sec 42-18121.01. Subsequent purchaser; assignment |
| Sec 42-18122. Resale of tax liens assigned to the state; fee |
| Sec 42-18123. Distribution of monies |
| Sec 42-18124. Compromising taxes, interest and penalties; omission of tax or fund from action for collection |
| Sec 42-18125. Erroneous sales |
| Sec 42-18126. Failure to perform duty by county treasurer; classification |
| Sec 42-18127. Expiration of lien and certificate; notice; applicability |
| Article 4. Redemption of Tax Liens |
| Sec 42-18151. Who may redeem real property tax liens; persons under disability; persons owning partial interest |
| Sec 42-18152. When lien may be fully redeemed; partial payment refund |
| Sec 42-18153. Amount required for redemption |
| Sec 42-18154. Certificate of redemption; statement of partial payment; issuance; contents; fee; |
| Sec 42-18155. Payment of redemption money to holder of certificate of purchase or registered certificate |
| Article 5. Judicial Foreclosure of Right of Redemption |
| Sec 42-18201. Action to foreclose right to redeem; subsequent certificates of purchase by assignment |
| Sec 42-18202. Notice |
| Sec 42-18203. Application of law and rules of procedure |
| Sec 42-18204. Judgment foreclosing right to redeem; effect |
| Sec 42-18205. County treasurer's deed; form |
| Sec 42-18206. Redemption during pendency of action to foreclose |
| Sec 42-18207. Prosecution of action brought by state; disposition of costs |
| Sec 42-18208. Expiration of lien and certificate; notice |
| Article 6.1. Conveyance to State on Failure to Redeem |
| Sec 42-18261. Application for treasurer's deed by board of supervisors on behalf of state |
| Sec 42-18262. Costs; charge against county general fund |
| Sec 42-18263. Title search |
| Sec 42-18264. Personal notice by certified mail |
| Sec 42-18265. Publishing notice |
| Sec 42-18266. Posting notice on the property |
| Sec 42-18267. Issuance of treasurer's deed; form |
| Article 7. Sale of Land Held by State Under Tax Deed |
| Sec 42-18301. List of real property held by state under tax deed |
| Sec 42-18302. Notice of sale |
| Sec 42-18303. Auction and sale of land held by state under tax deed; disposition of proceeds |
| Sec 42-18304. Adverse occupation of land held by state under tax deed |
| Article 8. Abatement of Tax and Removal of Lien |
| Sec 42-18351. Circumstances for abating tax and removing tax lien |
| Sec 42-18352. Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax |
| Sec 42-18353. Certificate of removal and abatement; purging record of tax, penalty and interest |
| Article 9. Seizure and Sale of Personal Property for Delinquent Taxes |
| Sec 42-18401. Collection of personal property tax by seizure and sale |
| Sec 42-18402. Seizure and sale of personal property about to be removed or concealed |
| Sec 42-18403. Notice required before seizing railroad rolling stock |