Title 42 — Taxation

A. At least thirty days before filing an action to foreclose the right to redeem under this article, but not more than one hundred eighty days before such an action is commenced or may be commenced under section 42-18201, the certificate of purchase holder shall send notice of in…

A. The provisions of law relating to civil actions and rules of civil procedure control the proceedings in an action to foreclose the right to redeem, including the right of appeal. B. In an action to foreclose the right to redeem with respect to tax liens sold on real property o…

A. In an action to foreclose the right to redeem: 1. If the court finds that the tax lien sale is valid, the tax lien has not been redeemed and the defendant's request for an excess proceeds sale is unreasonable or the defendant did not request an excess proceeds sale, the court …

A. On receiving a certified copy of a judgment foreclosing the right to redeem issued pursuant to section 42-18204, subsection A, paragraph 1 and a fee of $50 per parcel, the county treasurer shall execute and deliver to the party in whose favor the judgment was entered a deed co…

Any person who is entitled to redeem under article 4 of this chapter may redeem at any time before judgment is entered, notwithstanding that an action to foreclose has been commenced, but if the person redeems after a notice is recorded pursuant to section 12-1191, judgment shall…

If the state brings an action to foreclose, it shall be prosecuted by the county attorney. The costs and attorney fees awarded shall be deposited in the county general fund.

A. If a tax lien that was purchased pursuant to section 42-18114 on or before August 31, 2002 is not redeemed and the purchaser or the purchaser's heirs or assigns fail to commence an action to foreclose the right of redemption on or before ten years from the date that the lien w…

[Repealed or reserved.]

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 t…

1. Not later than sixty days after the date of a judgment entered pursuant to section 42-18204, subsection A, paragraph 2. 2. On a day other than a Saturday, Sunday or legal holiday. 3. Between 9:00 a.m. and 5:00 p.m. mountain standard time. 4. At a specified place on the propert…

B. Any person, including the qualified entity or the certificate of purchase holder, may bid at the sale. Only the certificate of purchase holder may make a credit bid in lieu of cash at the sale. The qualified entity shall require every bidder, except the certificate of purchase…

B. The price bid shall be paid at the office of the qualified entity or the qualified entity's agent, or any other reasonable place designated by the qualified entity. The payment of the bid price may be made at a later time if agreed on in writing by the qualified entity. Within…

1. To the qualified entity, an amount equal to the cost of facilitating the sale of the property, including the costs of providing the notice required by section 42-18232, subsection A. 2. To the certificate of purchase holder, an amount equal to the amounts provided in section 4…

If a lien is not redeemed at any time beginning five years after the lien is assigned to this state, the county board of supervisors, acting on behalf of this state, may apply for and receive a treasurer's deed to the property under this article.

A. The costs incurred by the county treasurer under this article are a charge against the county general fund until recovered through redemption of the tax lien or sale of the land under tax deed. B. After the board of supervisors applies for a treasurer's deed pursuant to this a…

Before preparing a treasurer's deed under this article, the county treasurer shall cause a limited title search to be made that is sufficient to identify all parties who have a legal or equitable interest in the property recorded with the county recorder.

A. At least ninety days before the date of delivering a treasurer's deed on a parcel of property under this article the county treasurer shall mail notice to the owner of the parcel as shown on the current tax roll and any other party who is identified in the title search conduct…

A. In addition to mailing notice pursuant to section 42-18264, the county treasurer shall publish notice once a week for two consecutive weeks in a newspaper of general circulation in the area in which the property is located, or in a newspaper of general circulation in the count…

A. If the property to be conveyed is in an incorporated city or town, if it can be readily located and is reasonably accessible and if any notice sent by certified mail under section 42-18264 has not been delivered, the county treasurer or the treasurer's deputy shall place a sig…

A. If the property is not redeemed before the date stated in the notice, the county treasurer shall execute and deliver to the board of supervisors, acting on behalf of this state, a treasurer's deed conveying to the state of Arizona the real property that was assigned at the tax…

A. On or before the first Monday in November of each year, the county board of supervisors shall prepare a list of the real property in the county that is held by the state by tax deed. B. The list shall include: 1. A full description of each parcel. 2. The name of the former own…

A. The board of supervisors shall advertise the real property for sale at a public sale. The advertisement shall be by: 1. Publishing the list and notice of sale in a newspaper of general circulation in the county at least once a week for at least two weeks, but not more than thr…

A. After advertisement, pursuant to section 42-18302, the board of supervisors may sell the real property in the county held by the state by tax deed to the highest bidder for cash except as provided in subsections E, F and G of this section. The property may also be posted on th…

A. If real property that is held by the state by tax deed is improved and occupied adversely to the title of the state, the board of supervisors may direct the county attorney to bring an action in the name of the state for possession of the property, and the county attorney shal…

This article applies in the following situations: 1. An error or omission resulting in an improper imposition of a property tax. 2. An event or circumstance that existed at the time of the levy and assessment, or that occurred afterwards, and that invalidates the lien of the prop…

A. The county treasurer may, on the treasurer's own motion, and shall on the application of a property owner or a holder of a certificate of purchase that was issued pursuant to section 42-18118, determine the existence, in any prior year or years, with respect to real and person…

A. On finding that a situation described in section 42-18351 exists for any taxable year or years, and on receiving the approval of the board of supervisors, the county treasurer shall prepare a certificate of removal and abatement stating: 1. The name of the property owner. 2. A…

A. At any time after receiving the roll the county treasurer may collect the taxes due on personal property by seizure and sale if not otherwise collected. B. The sale shall be at public auction after notice of one week of the time and place of the sale by publication in a newspa…

If the county treasurer has reason to believe that a person whose personal property is assessed for taxes is about to remove the property from the county, or sell, conceal or otherwise dispose of the property, the treasurer shall immediately, after the taxes are due, collect the …

Before seizing the rolling stock of a railroad company, if the real property of the company in the county is not sufficient to secure payment of the tax on both the real and personal property assessed to the company, the county treasurer shall notify one of the agents, conductors…