AZ SB1265

Amends Arizona Revised Statutes section 42-18202 to clarify notice requirements for property tax lien foreclosures by requiring purchasers to send certified mail notice 30-180 days before filing a foreclosure action.

Requires notice be sent to the property owner at their mailing address per county assessor records, the property's situs address if different, and the tax bill mailing address per county treasurer records.

Establishes that compliance with all three notice address requirements constitutes substantial compliance with notice requirements, eliminating the need to send notice to any other addresses.

Changes the court standard from "shall not" to "may not" enter judgment to foreclose until notice is properly sent, and specifies the court may not enter judgment rather than may not enter an action.

Clarifies legislative intent regarding the 2001 amendment to section 42-18202 as interpreted by the Arizona Court of Appeals in Advanced Property Tax Liens, Inc. v. Sherman (2011).