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

Ariz. Rev. Stat. § 42-18202 (2026)

Notice

✓ current as of May 2026
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42-18202. Notice

A. 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 section 42-18201, the certificate of purchase holder shall send notice of intent to file the foreclosure action by certified mail to:

1. The property owner of record according to the records of the county recorder in the county in which the property is located or to all of the following:

(a) The property owner, as determined by section 42-13051, at the property owner's mailing address according to the records of the county assessor in the county in which the property is located.

(b) The situs address of the property, if shown on the tax roll and if different from the property owner's address under subdivision (a) of this paragraph.

(c) The tax bill mailing address according to the records of the county treasurer in the county in which the property is located if that address is different from the addresses under subdivisions (a) and (b) of this paragraph.

2. The treasurer of the county in which the real property is located. The county treasurer may not accept partial payments under section 42-18056, subsection C after the date the treasurer receives a notice of action to foreclose the right to redeem.

B. The notice shall include:

1. The property owner's name.

2. The real property tax parcel identification number.

3. The county assessor's description of the real property.

4. The certificate of purchase number.

5. The proposed date of filing the action.

6. The following statement in substantially the following form:

Notice: If you believe that your property has value beyond the tax burden on the property and you do not want to lose any interest or equity in the property, you must request an excess proceeds sale pursuant to section 42-18204, Arizona Revised Statutes.

C. If the certificate of purchase holder:

1. Complies with subsection A, paragraph 1, subdivisions (a), (b) and (c) of this section, the certificate of purchase holder is considered to have substantially complied with the requirements of this section and is not required to send the notice to any other address.

2. Fails to send the notice required by this section, the certificate of purchase holder is considered to have substantially failed to comply with this section.  A court may not enter any judgment to foreclose the right to redeem under this article until the certificate of purchase holder sends the notice required by this section.

Notes of Decisions
Cited in 10 cases (4 in the last 5 years), 2001–2023 · leading case: Advanced Prop. Tax Liens, Inc. v. Sherman, 260 P.3d 1093 (Ariz. Ct. App. 2011).
Sort: Relevance Newest Treatment
Advanced Prop. Tax Liens, Inc. v. Sherman, 260 P.3d 1093 (Ariz. Ct. App. 2011). · cites it 39× “Our resolution of that issue disposes of the appeal.”
Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001). · cites it 4× “¶20 Primeeo’s interpretation of the foreclosure process — its conclusion that foreclosure by one tax lienholder does not extinguish competing liens — is bolstered by A.R.S. § 42-18202, which requires a purchaser to provide at least 30 days’ notice of intent to file a foreclosure…”
Span v. Maricopa, 437 P.3d 881 (Ariz. Ct. App. 2019). “") § 42-18202(A) (2019) (holder of certificate must give notice by certified mail to property owner at least 30 days before filing a foreclosure complaint).”
Pinal Vista Props., L.L.C. v. Turnbull, 91 P.3d 1031 (Ariz. Ct. App. 2004). “3d at 137 (citing § 42-18202 (1999)), a circumstance that “bolstered” the court’s conclusion that foreclosure by one tax lienholder does not extinguish competing liens: “Given the super-priority accorded to tax lienholders, if the legislature had intended foreclosure by one tax…”
Sun Valley Fin. Servs. of Phoenix, L.L.C. v. Guzman, 134 P.3d 400 (Ariz. Ct. App. 2006). · cites it 2× “A.R.S. § 42-18202 (Supp.2005). . A.R.S. § 42-18204(A)(2) (Supp.”
Advanced Prop. Tax Liens, Inc. v. Jorge Othon (Ariz. Ct. App. 2021). · cites it 18× “¶24 The thirty-day pre-litigation notice required under § 42-18202 for tax lien foreclosure actions is jurisdictional.”
4qtkidz LLC v. Hnt Holdings llc/beth Ford, 513 P.3d 1106 (Ariz. 2022). · cites it 13× “CHIEF JUSTICE BRUTINEL, opinion of the Court: ¶1 Under A.R.S. § 42-18202, lienholders must notify a property owner of their intent to foreclose before bringing an action to foreclose on the property owner’s right to redeem the lien.”
Advanced Prop. Tax v. Jorge Othon & Spouse (Ariz. 2023). · cites it 8× “382 , 385 ¶ 7 (2022) (“By its terms, § 42-18202 delineates two distinct methods of satisfying the pre- litigation notice requirement.”
Nat'l Tax v. Sweeney (Ariz. Ct. App. 2019). · cites it 2× “Instead, in early March 2012, Tom negotiated an agreement whereby National Tax would wait sixty days to act upon its foreclosure action in exchange for double the amount owed.”
Arapaho v. Searle (Ariz. Ct. App. 2023). · cites it 2× “See A.R.S. § 42-18202. Someone at the Gilbert property signed and acknowledged receipt of the foreclosure notice.”
— Ariz. Rev. Stat. § 42-18202(A) — 5 cases
Advanced Prop. Tax Liens, Inc. v. Sherman, 260 P.3d 1093 (Ariz. Ct. App. 2011). “Our resolution of that issue disposes of the appeal.”
Span v. Maricopa, 437 P.3d 881 (Ariz. Ct. App. 2019). “") § 42-18202(A) (2019) (holder of certificate must give notice by certified mail to property owner at least 30 days before filing a foreclosure complaint).”
4qtkidz LLC v. Hnt Holdings llc/beth Ford, 513 P.3d 1106 (Ariz. 2022). “CHIEF JUSTICE BRUTINEL, opinion of the Court: ¶1 Under A.R.S. § 42-18202, lienholders must notify a property owner of their intent to foreclose before bringing an action to foreclose on the property owner’s right to redeem the lien.”
Advanced Prop. Tax v. Jorge Othon & Spouse (Ariz. 2023). “382 , 385 ¶ 7 (2022) (“By its terms, § 42-18202 delineates two distinct methods of satisfying the pre- litigation notice requirement.”
Advanced Prop. Tax Liens, Inc. v. Jorge Othon (Ariz. Ct. App. 2021). “¶24 The thirty-day pre-litigation notice required under § 42-18202 for tax lien foreclosure actions is jurisdictional.”
— Ariz. Rev. Stat. § 42-18202(A)(1) — 4 cases
Advanced Prop. Tax Liens, Inc. v. Sherman, 260 P.3d 1093 (Ariz. Ct. App. 2011). “Our resolution of that issue disposes of the appeal.”
Advanced Prop. Tax Liens, Inc. v. Jorge Othon (Ariz. Ct. App. 2021). “¶24 The thirty-day pre-litigation notice required under § 42-18202 for tax lien foreclosure actions is jurisdictional.”
Nat'l Tax v. Sweeney (Ariz. Ct. App. 2019). “Instead, in early March 2012, Tom negotiated an agreement whereby National Tax would wait sixty days to act upon its foreclosure action in exchange for double the amount owed.”
4qtkidz LLC v. Hnt Holdings llc/beth Ford, 513 P.3d 1106 (Ariz. 2022). “CHIEF JUSTICE BRUTINEL, opinion of the Court: ¶1 Under A.R.S. § 42-18202, lienholders must notify a property owner of their intent to foreclose before bringing an action to foreclose on the property owner’s right to redeem the lien.”
— Ariz. Rev. Stat. § 42-18202(A)(1)(a) — 1 case
Advanced Prop. Tax Liens, Inc. v. Jorge Othon (Ariz. Ct. App. 2021). “¶24 The thirty-day pre-litigation notice required under § 42-18202 for tax lien foreclosure actions is jurisdictional.”
— Ariz. Rev. Stat. § 42-18202(A)(2) — 1 case
Advanced Prop. Tax Liens, Inc. v. Jorge Othon (Ariz. Ct. App. 2021). “¶24 The thirty-day pre-litigation notice required under § 42-18202 for tax lien foreclosure actions is jurisdictional.”
— Ariz. Rev. Stat. § 42-18202(A)(l) — 2 cases
Advanced Prop. Tax Liens, Inc. v. Sherman, 260 P.3d 1093 (Ariz. Ct. App. 2011). “Our resolution of that issue disposes of the appeal.”
Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001). “¶20 Primeeo’s interpretation of the foreclosure process — its conclusion that foreclosure by one tax lienholder does not extinguish competing liens — is bolstered by A.R.S. § 42-18202, which requires a purchaser to provide at least 30 days’ notice of intent to file a foreclosure…”
— Ariz. Rev. Stat. § 42-18202(A)(l)(a) — 1 case
Advanced Prop. Tax Liens, Inc. v. Sherman, 260 P.3d 1093 (Ariz. Ct. App. 2011). “Our resolution of that issue disposes of the appeal.”
— Ariz. Rev. Stat. § 42-18202(C) — 3 cases
Advanced Prop. Tax Liens, Inc. v. Sherman, 260 P.3d 1093 (Ariz. Ct. App. 2011). “Our resolution of that issue disposes of the appeal.”
Advanced Prop. Tax Liens, Inc. v. Jorge Othon (Ariz. Ct. App. 2021). “¶24 The thirty-day pre-litigation notice required under § 42-18202 for tax lien foreclosure actions is jurisdictional.”
4qtkidz LLC v. Hnt Holdings llc/beth Ford, 513 P.3d 1106 (Ariz. 2022). “CHIEF JUSTICE BRUTINEL, opinion of the Court: ¶1 Under A.R.S. § 42-18202, lienholders must notify a property owner of their intent to foreclose before bringing an action to foreclose on the property owner’s right to redeem the lien.”
— Ariz. Rev. Stat. § 42-18202(C)(2) — 1 case
Advanced Prop. Tax v. Jorge Othon & Spouse (Ariz. 2023). “382 , 385 ¶ 7 (2022) (“By its terms, § 42-18202 delineates two distinct methods of satisfying the pre- litigation notice requirement.”
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