42-18059. Payment of tax on property sold at judicial sale or by fiduciary If the tax has not been paid on property sold at judicial sale, or sold by an executor, administrator, guardian or trustee, the person making the sale shall pay the taxes, penalties and costs from the proceeds of the sale.
Arizona Legal Code
§ 42.18059
Source: https://www.azleg.gov/ars/42/18059.htm· Version 2026