§ 42-18208 Expiration of lien and certificate; notice

AZ Rev Stat § 42-18208 (2019) (N/A)
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42-18208. Expiration of lien and certificate; notice

A. If a tax lien that was purchased pursuant to section 42-18114 on or before August 31, 2002 is not redeemed and the purchaser or the purchaser's heirs or assigns fail to commence an action to foreclose the right of redemption on or before ten years from the date that the lien was purchased, the certificate of purchase or registered certificate expires and the lien is void.

B. At least six months before the certificate of purchase or registered certificate expires, the county treasurer shall:

1. Notify each purchaser by certified mail of the pending expiration.

2. Post the names of purchasers who hold liens that are subject to pending expiration:

(a) Near the outer door of the office of the county treasurer.

(b) On the county treasurer's web site.

3. Publish the names of purchasers who hold liens that are subject to pending expiration at least one time in a newspaper of general circulation in the county.

C. Subsection A of this section does not apply if the tax lien is assigned to the state pursuant to section 42-18113 unless the lien is resold pursuant to section 42-18122.

D. If a judicial proceeding prohibits bringing an action to foreclose the right to redeem, the time of expiration under this section shall be extended by twelve months following the completion of the judicial proceeding.