AZ HB2252

Extends the delinquency date for small tax amounts from November 1 to December 31 when total taxes are $100 or less.

Changes county treasurer notification requirements for expiring tax liens from mandatory ("shall") to discretionary ("may") and extends the notice period from 30-60 days to six months before expiration.

Repeals section 42-18208 of Arizona Revised Statutes relating to tax collection and enforcement.

Exempts tax liens assigned to the state from the 10-year expiration requirement unless the lien is subsequently resold.