42-18105. Limitation on sale for unpaid tax; exceptions
55 words·~1 min read·
/az/title-42/42-18105A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.