Arizona Revised Statutes

Ariz. Rev. Stat. § 42-18112 (2026)

Time of sale

✓ current as of May 2026
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A. The tax lien sale shall be held in February.

B. On the day designated in the list and notice, the county treasurer shall begin the sale of all tax liens on real property that is described in the list and notice on which the taxes and charges have not been paid. The county treasurer shall continue the sale from day to day, Sundays and holidays excluded, until the tax lien on each parcel has been offered for sale and no more bids are offered by purchasers.

Notes of Decisions
Cited in 3 cases, 2006–2019 · leading case: PLM Tax Certificate Prog. 1991-92, L.P. v. Schweikert, 162 P.3d 1267 (Ariz. Ct. App. 2007).
PLM Tax Certificate Prog. 1991-92, L.P. v. Schweikert, 162 P.3d 1267 (Ariz. Ct. App. 2007). · cites it 2× “A.R.S. §§ 42-18112, -18113, 18114 (2006).”
Ulan v. Pima Cnty. Bd. of Supervisors, 145 P.3d 650 (Ariz. Ct. App. 2006). · cites it 2× “The latter statute provides that a property tax lien shall be sold to the bidder who pays the delinquent taxes, interest, and penalties due and “who in addition offers to accept the lowest rate of interest on the amount so paid to *555 redeem the property from the sale, which…”
Nayeri v. Mohave Cnty. (Ariz. Ct. App. 2019). · cites it 2× “See A.R.S. § 42-18112(B). When interpreting statutes, we presume that the legislature "did not intend an absurd result," and avoid any construction that produces such a result.”
— Ariz. Rev. Stat. § 42-18112(B) — 1 case
Nayeri v. Mohave Cnty. (Ariz. Ct. App. 2019). “See A.R.S. § 42-18112(B). When interpreting statutes, we presume that the legislature "did not intend an absurd result," and avoid any construction that produces such a result.”
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