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· 10/25/2021

Advanced Property Tax Liens, Inc. v. Jorge Othon

Syllabus

1. Does the reasoning and holding in Advanced Property Tax Liens, Inc. v. Sherman, 227 Ariz. 528 (App. 2011), regarding the statutory requirements for sending notice of intent to foreclose on a tax lien, extend to notice attempted under the alternative method for providing such notice established by A.R.S. § 42-18202(A)(1)(a)-(c)? 2. When a tax lien holder has mailed its notice of intent to file a foreclosure action to the address for the property owner on file with the county recorder, assessor, and treasurer, as well as to the situs address, but has received both notices back unopened and unclaimed, does A.R.S. § 42-18202(A)(1) require the tax lien holder to take any further steps to attempt to locate and provide notice to the property owner before filing the action to foreclose the right to redeem?

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