The Arizona Revised Statutes have been updated to include the revised sections from the 54th Legislature, 2nd Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 55th Legislature, 1st Regular Session, which convenes in January 2021.
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
42-18127 - Expiration of lien and certificate; notice; applicability
42-18127. Expiration of lien and certificate; notice; applicability
A. If the certificate of purchase is not redeemed and the purchaser or the purchaser's heirs or assigns fail to commence an action to foreclose the right of redemption as provided by this chapter within ten years after the last day of the month in which the original certificate of purchase, including any subsequent taxes paid, was acquired pursuant to section 42-18114, the certificate of purchase or registered certificate expires and the lien is void.
B. At least thirty but not more than sixty days before the expiration date, the county treasurer shall notify the purchaser by certified mail of the pending expiration. Within seven days after expiration, the treasurer shall notify the purchaser by certified mail that the lien and certificate of purchase or registered certificate have expired.
C. This section applies to liens purchased from and after August 22, 2002.
D. This section does not apply if, at the time of expiration:
1. The parcel for which the lien was purchased is subject to a judicial proceeding or a thirty-day notice pursuant to section 42-18202.
2. Other applicable law or a court order prohibits the commencement of an action to foreclose the right to redeem. The expiration date of the tax lien shall be extended to twelve months following the termination of such a prohibition.