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Home » US Law » 2022 Arizona Revised Statutes » Title 42 - Taxation » Article 3 - Sale of Tax Lien for Delinquent Taxes » § 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.