42-18103. Notice of delinquent taxes On or before September 1 of each year the county treasurer shall send by mail to the last known address of each person or firm that owes delinquent taxes notice that there are delinquent taxes against the real property that is assessed in the taxpayer's name.
Arizona Legal Code
§ 42.18103
Source: https://www.azleg.gov/ars/42/18103.htm· Version 2026