{"data":{"id":"us-az/a.r.s.-42-18105","jurisdiction":"us-az","citation":"A.R.S. § 42-18105","heading":"Limitation on sale for unpaid tax; exceptions","body":"No sale for an unpaid tax may be commenced at a date later than five years after delinquency unless:\n\n1. The sale is advertised within the five year period.\n\n2. 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.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/18105.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"2678984825b2278560b58a9c7caeaa767409f14b1de43a5425c2faa735fd8c46","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-18104","next":"us-az/a.r.s.-42-18106"},"notice":"GroundRules: Original legal text. Not legal advice."}