42-18101. Sale and foreclosure of tax liens; effect of insubstantial failure to comply A. The county treasurer shall secure the payment of unpaid delinquent taxes by using the provisions of this article and articles 4, 5 and 6 of this chapter to sell the tax liens provided for in section 42-17154 and to foreclose the right to redeem. B. An insubstantial failure to comply with these provisions does not affect the validity of: 1. The assessment and levy of taxes. 2. Any tax lien on real property for delinquent unpaid taxes. 3. The sale of a tax lien or the foreclosure of the right to redeem by which tax collection is enforced.
Arizona Legal Code
§ 42.18101
Source: https://www.azleg.gov/ars/42/18101.htm· Version 2026