{"data":{"id":"us-az/a.r.s.-42-18101","jurisdiction":"us-az","citation":"A.R.S. § 42-18101","heading":"Sale and foreclosure of tax liens; effect of insubstantial failure to comply","body":"A. The county treasurer shall secure the payment of unpaid delinquent taxes by using the provisions of this article and articles 4, 5 and 6 of this chapter to sell the tax liens provided for in section 42-17154 and to foreclose the right to redeem.\n\nB. An insubstantial failure to comply with these provisions does not affect the validity of:\n\n1. The assessment and levy of taxes.\n\n2. Any tax lien on real property for delinquent unpaid taxes.\n\n3. The sale of a tax lien or the foreclosure of the right to redeem by which tax collection is enforced.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/18101.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"c5b6270eb423292ac7d1f8ce0012188021b68ee48439f487728361464c8427e5","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-18061","next":"us-az/a.r.s.-42-18102"},"notice":"GroundRules: Original legal text. Not legal advice."}