Section 42-18232 - Notice of saleA. The qualified entity conducting the sale of the property shall provide notice of the time and place of the sale, a description of the property to be sold and the amount of the opening bid by each of the following methods: 1. Recording a notice in the office of the recorder of each county where the property is situated.2. If the property is reasonably accessible, posting a copy of the notice of sale in a conspicuous place on the property to be sold at least twenty days before the sale. If access to the property is denied because a common entrance to the property is restricted by a limited access gate or similar impediment, the notice shall be posted at that gate or impediment.3. Posting at one of the places provided for posting public notices at any building that serves as a location of the superior court in the county where the property is to be sold. 4. Publishing the notice of sale in a newspaper of general circulation in the county in which the property to be sold is situated. The notice of sale shall be published at least once a week for four consecutive weeks. The last date of publication may not be less than ten days before the date of sale. The newspaper that publishes the notice shall also post the notice on a website that posts the legal notices of ten or more Arizona newspapers.5. Sending the notice to the property owners notified pursuant to section 42-18202.B. The notice of sale shall contain: 1. The date, time and place of the sale. The date, time and place shall be set pursuant to section 42-18233. The date may not be later than the sixtieth day after the date that the notice of sale was recorded.2. The street address, if any, or identifiable location as well as the legal description of the property.3. The county assessor's tax parcel number for the property.4. The amount of the opening bid. The opening bid shall be set pursuant to section 42-18204.5. The telephone number of the qualified entity conducting the sale.C. The notice of sale is sufficient if made in substantially the following form: Notice of Sale for Excess Proceeds
There are unpaid taxes on the property located at (address) that you may own or have a legal interest in or that may be contiguous to your property. The property will be sold at public auction at (specific place of sale) on (date and time) and that sale will be final unless the outstanding taxes are paid. The opening bid at the public auction is (opening bid amount).
To make payment or to receive further information, contact the (county) county treasurer immediately at (address) or (telephone number) or the (qualified entity) at (address) or (telephone number).
___________(date)___________
______(acknowledgment)______
Legal description of property to be sold:
(street address, if any, or identifiable
location of property)
(legal description of property)
(tax parcel number)
D. Any error or omission in the information required by subsection B or C of this section, other than an error in the legal description of the property or an error in the date, time or place of sale, does not invalidate the sale. Any error in the legal description of the property does not invalidate the sale if, considered as a whole, the information provided is sufficient to identify the property being sold. If there is an error or omission in the legal description so that the property cannot be identified, or if there is an error in the date, time or place of sale, the qualified entity shall record a cancellation of notice of sale. The qualified entity or any person furnishing information to the qualified entity is not subject to liability for any error or omission in the information required by subsection B or C of this section except for the wilful and intentional failure to provide such information.E. The notice of sale for excess proceeds may not be rerecorded for any reason. This subsection does not prohibit the recording of a new or subsequent notice of sale regarding the same property. Added by L. 2024, ch. 176,s. 7, eff. 9/14/2024.