Ariz. Rev. Stat. § 42-18101

Current through L. 2024, ch. 154
Section 42-18101 - Sale and foreclosure of tax liens; effect of insubstantial failure to comply
A. The county treasurer shall secure the payment of unpaid delinquent taxes by using the provisions of this article and articles 4, 5 and 6 of this chapter to sell the tax liens provided for in section 42-17154 and to foreclose the right to redeem.
B. An insubstantial failure to comply with these provisions does not affect the validity of:
1. The assessment and levy of taxes.
2. Any tax lien on real property for delinquent unpaid taxes.
3. The sale of a tax lien or the foreclosure of the right to redeem by which tax collection is enforced.

A.R.S. § 42-18101