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

Ariz. Rev. Stat. § 42-18104 (2026)

Taxes for which lien may be sold

✓ current as of May 2026
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A. The delinquent taxes for which a real property tax lien may be sold pursuant to this article are not limited to unpaid taxes for any particular year or years.

B. The county treasurer shall advertise and sell the tax lien for the aggregate amount of all unpaid taxes that are delinquent on the property, together with all penalties, interest and charges respectively due for the current or preceding years, whether or not the aggregate amount or any part has been reduced to judgment, and any outstanding fees attached to the parcel.

C. The failure to include the unpaid taxes of any year does not invalidate a sale for unpaid taxes that are delinquent for any other year or years.

Notes of Decisions
Cited in 4 cases, 2001–2019 · leading case: Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001).
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Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001). · cites it 10× “A.R.S. § 42-18104 provides: A. The delinquent taxes for which a real property tax lien may be sold pursuant to this article are not limited to unpaid taxes for any particular year or years.”
Sun Valley Fin. Servs. of Phoenix, L.L.C. v. Guzman, 134 P.3d 400 (Ariz. Ct. App. 2006). · cites it 2× “See A.R.S. § 42-18104(B), (C) (1999); Bauza, 199 Ariz.”
State Ex Rel. Mendez v. Am. SUPPORT, 100 P.3d 932 (Ariz. Ct. App. 2004). · cites it 2× “See generally A.R.S. §§ 42-18104 to -18126 (1999 & Supp.”
Nayeri v. Mohave Cnty. (Ariz. Ct. App. 2019). · cites it 2× “2001) (citing A.R.S. § 42-18104(C)). Tax liens that go unsold at auction are assigned to the state and may be subsequently purchased "over-the-counter.”
— Ariz. Rev. Stat. § 42-18104(0) — 1 case
Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001). “A.R.S. § 42-18104 provides: A. The delinquent taxes for which a real property tax lien may be sold pursuant to this article are not limited to unpaid taxes for any particular year or years.”
— Ariz. Rev. Stat. § 42-18104(B) — 2 cases
Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001). “A.R.S. § 42-18104 provides: A. The delinquent taxes for which a real property tax lien may be sold pursuant to this article are not limited to unpaid taxes for any particular year or years.”
Sun Valley Fin. Servs. of Phoenix, L.L.C. v. Guzman, 134 P.3d 400 (Ariz. Ct. App. 2006). “See A.R.S. § 42-18104(B), (C) (1999); Bauza, 199 Ariz.”
— Ariz. Rev. Stat. § 42-18104(C) — 2 cases
Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001). “A.R.S. § 42-18104 provides: A. The delinquent taxes for which a real property tax lien may be sold pursuant to this article are not limited to unpaid taxes for any particular year or years.”
Nayeri v. Mohave Cnty. (Ariz. Ct. App. 2019). “2001) (citing A.R.S. § 42-18104(C)). Tax liens that go unsold at auction are assigned to the state and may be subsequently purchased "over-the-counter.”
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