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Arizona High Court Clarifies Tax Foreclosure Notice Statute

July 27, 2022, 7:42 PM

Three lienholders gave a property owner sufficient notice of their intent to foreclose on three tax-delinquent properties, the Arizona Supreme Court said in an opinion interpreting the state’s tax code.

The Dana H. Cook Family Partnership Ltd., Blue Palo Servicing Co., and 4QTKIDZ LLC tried to contact property owner HNT Holdings LLC at the addresses on record at the Pima County assessor’s office, at the properties at issue, and at the tax bill mailing address of the county assessor. “No additional effort to locate the owner’s current address is necessary,” Chief Justice Robert M. Brutinel wrote ...