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LII - Legal Information Institute: Legal Materials for Arizona
http://www.law.cornell.edu/states/arizona.html

Legislature: The Arizona Legislature
http://www.azleg.state.az.us

 

ALIS Online
Title 42 - Taxation

http://www.azleg.state.az.us/ars/42/title42.htm

 

CHAPTER 18 - COLLECTION AND ENFORCEMENT

Article 1 - Tax Collector
42-18001 - County treasurer as tax collector; bond
42-18002 - Annual report by county treasurer; settlement of accounts; liability for failure to settle
42-18003 - Delivery of roll to county treasurer; resolution for collecting taxes
42-18004 - Transmitting statement of taxes due state to state treasurer

Article 2 - Payment
42-18051 - Notice of tax
42-18051; Version 2 - Notice of tax
42-18052 - Due dates and times; delinquency
42-18052; Version 2 - Due dates and times; delinquency
42-18053 - Interest on delinquent taxes; exception
42-18054 - Tax statements for mortgaged property
42-18055 - Posting payments; receipts
42-18056 - Partial payment of taxes; partial receipt
42-18057 - Payment of tax by part owner; lien for contribution
42-18058 - Collection and payment of tax on livestock in feedlot or stockyard; exceptions
42-18059 - Payment of tax on property sold at judicial sale or by fiduciary
42-18060 - Lien of fiduciary paying tax
42-18061 - Refund of overpayment due to change in tax roll; reversion of unclaimed refund

Article 3 - Sale of Tax Lien for Delinquent Taxes
42-18101 - Sale and foreclosure of tax liens; effect of insubstantial failure to comply
42-18102 - Delinquent tax record
42-18103 - Notice of delinquent taxes
42-18104 - Taxes for which lien may be sold
42-18105 - Limitation on sale for unpaid tax; exceptions
42-18106 - Delinquent tax list and notice of sale
42-18107 - Additional penalty on listed property
42-18108 - Personal notice of proposed sale
42-18109 - Publication and posting of list and notice
42-18110 - Affidavits of posting and publication
42-18111 - Parcels; property description; designation of owner unnecessary
42-18112 - Time of sale
42-18113 - Procedure in the case of no bid; assignment to state
42-18114 - Successful purchaser
42-18115 - Easements not extinguished by sale
42-18116 - Payment; resale or recovery on reneged bid; processing fee
42-18117 - Record of tax lien sales
42-18118 - Certificate of purchase or registered certificate; form; assignment; fee
42-18119 - Certificate of purchase as evidence of valid procedure
42-18120 - Duplicate certificate of purchase; fee
42-18121 - Payment of subsequent taxes by certificate holder; fee
42-18122 - Resale of tax liens assigned to the state; fee
42-18123 - Distribution of monies
42-18124 - Compromising taxes, interest and penalties; omission of tax or fund from action for collection
42-18125 - Erroneous sales; officer's liability
42-18126 - Failure to perform duty by county treasurer; classification

Article 4 - Redemption of Tax Liens
42-18151 - Who may redeem real property tax liens; persons under disability; persons owning partial interest
42-18152 - When lien may be redeemed
42-18153 - Amount required for redemption
42-18154 - Certificate of redemption; issuance; contents; fee
42-18155 - Payment of redemption money to holder of certificate of purchase

Article 5 - Judicial Foreclosure of Right of Redemption
42-18201 - Action to foreclose right to redeem
42-18202 - Notice
42-18203 - Application of law and rules of procedure
42-18204 - Judgment foreclosing right to redeem; effect
42-18205 - County treasurer's deed; form
42-18206 - Redemption during pendency of action to foreclose
42-18207 - Prosecution of action brought by state; disposition of costs

Article 6 - Administrative Foreclosure of Right of Redemption
42-18251 - Application for treasurer's deed; termination of administrative foreclosure of right of redemption
42-18252 - Fees and costs
42-18253 - Title search
42-18254 - Personal notice by certified mail
42-18255 - Publishing notice
42-18256 - Posting notice on the property
42-18257 - Redemption after application for treasurer's deed; payment of fees and costs
42-18258 - Issuance of treasurer's deed; form

Article 6.1 - Conveyance to State on Failure to Redeem
42-18261 - Application for treasurer's deed by board of supervisors on behalf of state
42-18262 - Costs; charge against county general fund
42-18263 - Title search
42-18264 - Personal notice by certified mail
42-18265 - Publishing notice
42-18266 - Posting notice on the property
42-18267 - Issuance of treasurer's deed; form

Article 7 - Sale of Land Held by State Under Tax Deed
42-18301 - List of real property held by state under tax deed
42-18302 - Notice of sale
42-18303 - Auction and sale of land held by state under tax deed; disposition of proceeds
42-18304 - Adverse occupation of land held by state under tax deed

Article 8 - Abatement of Tax and Removal of Lien
42-18351 - Circumstances for abating tax and removing tax lien
42-18352 - Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax
42-18353 - Certificate of removal and abatement; purging record of tax, penalty and interest

Article 9 - Seizure and Sale of Secured Personal Property for Delinquent Taxes
42-18401 - Collection of secured personal property tax by seizure and sale
42-18401; Version 2 - Collection of personal property tax by seizure and sale
42-18402 - Seizure and sale of personal property about to be removed or concealed
42-18403 - Notice required before seizing railroad rolling stock
42-18404 - Exemption from seizure for dwellings on possessory rights that are taxed as secured personal property; definition

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