Arizona Revised Statutes
Ariz. Rev. Stat. § 42-18105 (2026)
Limitation on sale for unpaid tax; exceptions
✓ current as of May 2026
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No sale for an unpaid tax may be commenced at a date later than five years after delinquency unless:
1. The sale is advertised within the five year period.
2. The failure to advertise within five years of the delinquency is due to a restraining order or injunction issued by a court of competent jurisdiction.
Notes of Decisions
Cited in 1
case, 2019–2019 · leading case: Nayeri v. Mohave Cnty. (Ariz. Ct. App. 2019).
Nayeri v. Mohave Cnty. (Ariz. Ct. App. 2019). “§ 42-11004 does not require a property owner to pay delinquent taxes before suing in tax court to challenge the sale of a property tax lien under A.R.S. § 42-18105. Accordingly, we vacate and remand for further proceedings consistent with this opinion.”
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