42-18105. Limitation on sale for unpaid tax; exceptions No sale for an unpaid tax may be commenced at a date later than five years after delinquency unless: 1. The sale is advertised within the five year period. 2. The failure to advertise within five years of the delinquency is due to a restraining order or injunction issued by a court of competent jurisdiction.
Arizona Legal Code
§ 42.18105
Source: https://www.azleg.gov/ars/42/18105.htm· Version 2026