42-18102. Delinquent tax record A. The county treasurer shall maintain a record of delinquent taxes, listing the properties, owners of record and the amount of taxes, penalties and interest due. B. Any informality in maintaining the record does not affect its validity.
Arizona Legal Code
§ 42.18102
Source: https://www.azleg.gov/ars/42/18102.htm· Version 2026