Ariz. Rev. Stat. » Title 42
Arizona Revised Statutes

Ariz. Rev. Stat. § 42-18101 (2026)

Sale and foreclosure of tax liens; effect of insubstantial failure to comply

✓ current as of May 2026
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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.

Notes of Decisions
Cited in 14 cases (3 in the last 5 years), 2001–2025 · leading case: Pinal Vista Props., L.L.C. v. Turnbull, 91 P.3d 1031 (Ariz. Ct. App. 2004).
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Pinal Vista Props., L.L.C. v. Turnbull, 91 P.3d 1031 (Ariz. Ct. App. 2004). · cites it 2× “A.R.S. §§ 42-18101 to -18126 (1999). Following the sale, the treasurer issues a certifícate of purchase to the successful bidder.”
Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001). · cites it 4× “A.R.S. § 42-18101 et seq. 1 Upon a tax lien sale, the treasurer issues the purchaser a certificate of purchase, known as a tax lien certificate, reciting, among other things, the tax year or years for which the lien was sold.”
Roberts v. Robert, 158 P.3d 899 (Ariz. Ct. App. 2007). · cites it 2× “*178 A.R.S. § 42-18101 (Supp.2006). The purchaser of a tax lien receives a certifícate of purchase, also known as a tax lien certificate.”
Ritchie v. Salvatore Gatto Partners, L.P., 222 P.3d 920 (Ariz. Ct. App. 2010). · cites it 2× “For the following reasons, we hold that entitlement to an award under the statute requires completion of service and, accordingly, reverse the trial court’s judgment. INTRODUCTION ¶ 2 In Arizona, “a tax that is levied on real or personal property is a lien on the assessed…”
Delo v. Gmac Mortg., LLC, U.S. Bank, N.A., 302 P.3d 658 (Ariz. Ct. App. 2013). · cites it 2× “and to foreclose the right to redeem,” A.R.S. § 42-18101(A), delivering to each purchaser or assignee a certificate of purchase, AR.”
Sun Valley Fin. Servs. of Phoenix, L.L.C. v. Guzman, 134 P.3d 400 (Ariz. Ct. App. 2006). · cites it 2× “R.S.”) section 42-17153(A) (Supp.2005). To secure the payment of unpaid delinquent taxes on real property, county treasurers are authorized to sell tax liens, which are interest-bearing investments.”
Advanced Prop. Tax Liens, Inc. v. Sherman, 260 P.3d 1093 (Ariz. Ct. App. 2011). “At least thirty days before filing an action to foreclose the right to redeem under this article, but not more than one hundred eighty days before such an action is commenced or may be commenced under § 42-18101 the purchaser shall send notice of intent to file the foreclosure…”
Daystar Investments, L.L.C. v. Maricopa Cnty. Treasurer, 88 P.3d 1181 (Ariz. Ct. App. 2004). “BACKGROUND ¶ 3 On April 18, 2002, Daystar sued the owners of the property and several others (“defendants”) to foreclose their rights to redeem a tax lien which Daystar had purchased from the Treasurer (“foreclosure action”). Under state law, to secure payment of delinquent…”
Strawberry Ridge Estates, LLC v. Gila Cnty., 350 P.3d 833 (Ariz. Ct. App. 2015). · cites it 2× “A.R.S. §§ 42-18101 to -18127. Within Chapter 18, Article 8 addresses the grounds and procedure for the removal of tax liens and the abatement of taxes.”
Nayeri v. Mohave Cnty. (Ariz. Ct. App. 2019). · cites it 4× “A.R.S. §§ 42-18101(A), - 18118(A). The counties may sell liens encompassing all the delinquent taxes owed on a property, or a lien for only one tax year.”
Nat'l Tax v. Sweeney (Ariz. Ct. App. 2019). · cites it 2× “A.R.S. §§ 42-18101(A), -18118(A). If the lien is not redeemed within three years of the sale, “the [lien’s] purchaser .”
Tax Lein v. Beitman (Ariz. Ct. App. 2024). · cites it 2× “A.R.S. § 42-18101(A). Upon such a sale, the county treasurer provides the purchaser with a certificate of purchase “that ultimately may entitle the holder to a deed on the real property if certain statutory conditions are met.”
Show all 14 citing cases →
— Ariz. Rev. Stat. § 42-18101(A) — 4 cases
Delo v. Gmac Mortg., LLC, U.S. Bank, N.A., 302 P.3d 658 (Ariz. Ct. App. 2013). “and to foreclose the right to redeem,” A.R.S. § 42-18101(A), delivering to each purchaser or assignee a certificate of purchase, AR.”
Nat'l Tax v. Sweeney (Ariz. Ct. App. 2019). “A.R.S. §§ 42-18101(A), -18118(A). If the lien is not redeemed within three years of the sale, “the [lien’s] purchaser .”
Nayeri v. Mohave Cnty. (Ariz. Ct. App. 2019). “A.R.S. §§ 42-18101(A), - 18118(A). The counties may sell liens encompassing all the delinquent taxes owed on a property, or a lien for only one tax year.”
Tax Lein v. Beitman (Ariz. Ct. App. 2024). “A.R.S. § 42-18101(A). Upon such a sale, the county treasurer provides the purchaser with a certificate of purchase “that ultimately may entitle the holder to a deed on the real property if certain statutory conditions are met.”
— Ariz. Rev. Stat. § 42-18101(B)(2) — 1 case
Nayeri v. Mohave Cnty. (Ariz. Ct. App. 2019). “A.R.S. §§ 42-18101(A), - 18118(A). The counties may sell liens encompassing all the delinquent taxes owed on a property, or a lien for only one tax year.”
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