Arizona § 42-19118 - Clearing uncollectible tax
Full text of Arizona Arizona Revised Statutes § 42-19118 — Clearing uncollectible tax, with citation guidance and answers to common questions.
§ 42-19118. Clearing uncollectible tax
A. If the county treasurer, sheriff and county attorney are unable to locate both the personal property on which taxes have been assessed and the person owning the property or the owner's successors or assigns, after diligent search by the sheriff, the tax may be declared uncollectible pursuant to this section.
B. The county treasurer shall:
1. Prepare and submit to the board of supervisors a certificate of clearance stating:
(a) The name of the person who is liable for the tax.
(b) A description of the property.
(c) The tax roll number.
(d) The delinquent date of the tax.
(e) The year and the amount of tax, interest and penalty involved.
(f) The extent of any lien on the property.
2. Submit an affidavit from the sheriff stating that after a diligent search both the property and the person owning the property or the person's successors or assigns have not been located.
C. On being satisfied that the tax is uncollectible, the board of supervisors may approve the certificate of clearance.
D. On approval of the certificate, the treasurer shall:
1. Delete from the treasurer's records the tax, interest and penalty covered by the certificate.
2. Make a notation in the records that the deletion was made pursuant to the approval of a certificate of clearance together with the number and date of the certificate.
E. If the property or the person who owns the property or the owner's successors or assigns are located after the approval of the certificate of clearance, the county treasurer may reinstate and collect the taxes, penalties and interest as if there had been no approval of the certificate.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-19118
What does Arizona Revised Statutes § 42-19118 cover?
Section 42-19118 ("Clearing uncollectible tax") 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 § 42-19118?
A common citation format is "Arizona Revised Statutes § 42-19118" (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 § 42-19118 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.