A. Except as provided in subsection B of this section, at any time beginning three years after the sale of a tax lien but not later than ten years after the last day of the month in which the lien was acquired pursuant to section 42-18114, if the lien is not redeemed, the purchaser or the purchaser's heirs or assigns, or the state if it is the assignee, may bring an action to foreclose the right to redeem. The action to foreclose the right to redeem shall be filed in the superior court in the county in which the real property is located and shall name the county treasurer as a party to the action. If any applicable law or court order prohibits bringing an action to foreclose the right to redeem, the limitation provided herein shall be extended twelve months following the termination of such prohibition.
B. For a subsequent year certificate of purchase by assignment issued under section 42-18121, subsection B, at any time beginning three years after the date the subsequent year certificate of purchase was assigned but not later than ten years after the last day of the month in which the tax lien was assigned under section 42-18121, if the lien is not redeemed, the purchaser or the purchaser's heirs or assigns, or the state if it is the assignee, may bring an action to foreclose the right to redeem the lien represented by certificates of purchase acquired by assignment and held by the party that filed the action to foreclose. All certificates of purchase held by other parties remain in place. The action to foreclose the right to redeem shall be filed in the superior court in the county in which the real property is located and shall name the county treasurer as a party to the action. If any applicable law or court order prohibits bringing an action to foreclose the right to redeem, the limitation provided in this subsection shall be extended twelve months following the termination of the prohibition.
Notes of Decisions
Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001).
· cites it 8× “A.R.S. §§ 42-18201 through 18207. It follows that among competing tax lien certificate holders, the earliest purchaser will complete the three-year waiting period first *340 and have the earliest opportunity to foreclose.”
Sun Valley Fin. Servs. of Phoenix, L.L.C. v. Guzman, 134 P.3d 400 (Ariz. Ct. App. 2006).
· cites it 6× “1 If a tax hen certificate is not redeemed within three years of the date of purchase, the purchaser may bring an action in the superior court to foreclose the property owner’s right to redeem.”
Ritchie v. Salvatore Gatto Partners, L.P., 222 P.3d 920 (Ariz. Ct. App. 2010).
· cites it 4× “AR.S. § 42-18201 (Supp.2008). If the property is redeemed after the initiation of a foreclosure action and “the person who redeems has been served personally or by publication in the action,” the redeemer must pay the lien holder’s costs, including attorneys’ fees.”
Delo v. Gmac Mortg., LLC, U.S. Bank, N.A., 302 P.3d 658 (Ariz. Ct. App. 2013).
· cites it 4× “After the statutory three-year waiting period, see AR.S. § 42-18201, Delo initiated foreclosure proceedings in June 2010, when the Andersons failed to redeem the tax lien.”
Roberts v. Robert, 158 P.3d 899 (Ariz. Ct. App. 2007).
· cites it 2× “A.R.S. § 42-18201 (Supp.2006). That is what happened here.”
Leveraged Land Co., LLC v. Hodges, 232 P.3d 756 (Ariz. Ct. App. 2010).
· cites it 4× “A.R.S. §§ 42-18201, 42-18204. ¶ 35 This scheme erects a delicate balance that both encourages the purchase of tax liens, thereby ensuring the state receives the taxes it is owed, while simultaneously providing ample opportunity for owners of homes or other property to ultimately…”
Friedemann v. Kirk, 5 P.3d 950 (Ariz. Ct. App. 2000).
· cites it 2× “See A.R.S. § 42-18201. When Castillo failed to answer or otherwise defend the action, Friedemann filed an application for entry of default, and the clerk of the court entered default in January 1999.”
Valencia v. Allen (Ariz. Ct. App. 2026).
· cites it 4× “A.R.S. § 42-18201. If the private foreclosure action satisfies certain requirements, the superior court will enter a foreclosure judgment directing the treasurer to deliver to the foreclosing party a treasurer’s deed conveying the property, thus extinguishing the previous…”
Nat'l Tax v. Sweeney (Ariz. Ct. App. 2019).
· cites it 2× “” A.R.S. § 42-18201(A). However, “[a]t least thirty days before filing an action to foreclose the right to redeem .”
— Ariz. Rev. Stat. § 42-18201(A) — 3 cases
Nat'l Tax v. Sweeney (Ariz. Ct. App. 2019).
“” A.R.S. § 42-18201(A). However, “[a]t least thirty days before filing an action to foreclose the right to redeem .”
Valencia v. Allen (Ariz. Ct. App. 2026).
“A.R.S. § 42-18201. If the private foreclosure action satisfies certain requirements, the superior court will enter a foreclosure judgment directing the treasurer to deliver to the foreclosing party a treasurer’s deed conveying the property, thus extinguishing the previous…”
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