Arizona Revised Statutes § 42-18105 Limitation On Sale For Unpaid Tax; Exceptions

42-18105. Limitation on sale for unpaid tax; exceptions

No sale for an unpaid tax may be commenced at a date later than five years after delinquency unless:

1. The sale is advertised within the five year period.

2. The failure to advertise within five years of the delinquency is due to a restraining order or injunction issued by a court of competent jurisdiction.

Section: Previous  42-18059  42-18060  42-18061  42-18101  42-18102  42-18103  42-18104  42-18105  42-18106  42-18107  42-18108  42-18109  42-18110  42-18111  42-18112  Next

Last modified: October 13, 2016