Arizona § 42-18105 - Limitation on sale for unpaid tax; exceptions
Full text of Arizona Arizona Revised Statutes § 42-18105 — Limitation on sale for unpaid tax; exceptions, with citation guidance and answers to common questions.
§ 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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-18105
What does Arizona Revised Statutes § 42-18105 cover?
Section 42-18105 ("Limitation on sale for unpaid tax; exceptions") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-18105?
A common citation format is "Arizona Revised Statutes § 42-18105" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-18105 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.