Arizona § 42-18107 - Additional penalty on listed property
Full text of Arizona Arizona Revised Statutes § 42-18107 — Additional penalty on listed property, with citation guidance and answers to common questions.
§ 42-18107. Additional penalty on listed property
A. A penalty of five dollars or five per cent of the delinquent taxes for which the tax lien is being sold, whichever is more, shall be added to the amount of taxes that are delinquent on each parcel of real property that is separately assessed and described in the list and notice.
B. This penalty:
1. Is imposed and is due on January 1 after the list is prepared pursuant to section 42-18106.
2. Shall be collected by the county treasurer.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-18107
What does Arizona Revised Statutes § 42-18107 cover?
Section 42-18107 ("Additional penalty on listed property") 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 § 42-18107?
A common citation format is "Arizona Revised Statutes § 42-18107" (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 § 42-18107 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.