Title 42, Taxation

A. The tax lien sale shall be held in February. B. On the day designated in the list and notice, the county treasurer shall begin the sale of all tax liens on real property that is described in the list and notice on which the taxes and charges have not been paid. The county trea…

A. If there is no bid for a tax lien, the county treasurer shall pass it for the time and shall reoffer it at the beginning of the sale on the next day until all tax liens are sold or until the county treasurer becomes satisfied that no more sales can be made. At that time the tr…

A real property tax lien shall be sold pursuant to this article to the person who pays the whole amount of delinquent taxes, interest, penalties and charges due on the property, and who in addition offers to accept the lowest rate of interest on the amount so paid to redeem the p…

A. The sale of a real property tax lien does not extinguish any easement on or appurtenant to the property. B. The sale of a real property tax lien does not extinguish any lien for an assessment levied pursuant to title 48, chapter 4, 6 or 14, or section 9-276.

A. The purchaser of a tax lien shall pay the purchase price in cash at a time the county treasurer determines but within fifteen days after the close of the sale. B. If the purchaser fails to pay the amount due: 1. The county treasurer shall resell the tax lien if the sale has no…

The county treasurer shall make a correct record of all sales of real property tax liens, known as the record of tax lien sales, containing: 1. The date of sale. 2. A description of each parcel on which a tax lien was sold. 3. The name of the owner, if known. 4. The name of the p…

A. The county treasurer shall make, execute and deliver a certificate of purchase to each purchaser at the sale for delinquent taxes or to each assignee. The treasurer may provide for a registered certificate in the treasurer's records in lieu of delivering a physical certificate…

The certificate of purchase or its certified copy is prima facie evidence of the correct performance and regularity of all acts pertaining to the tax lien sale and the validity and enforceability of the tax lien.

A. If a certificate of purchase is lost, destroyed or wrongfully withheld from the rightful owner, the purchaser of the certificate may file a notarized affidavit with the county treasurer attesting to the loss of the certificate. On presentation of the notarized affidavit, the c…

A. On or after June 1, if a person who holds a certificate of purchase desires to pay subsequent taxes, accrued interest and related fees due on the property, the person shall exhibit the certificate or receipt of registered certificate to the county treasurer. The treasurer shal…

A. If a person who holds a certificate of purchase does not exercise the option to pay subsequent taxes, accrued interest and related fees due on the property pursuant to section 42-18121, the county treasurer may require a person who desires to purchase a subsequent certificate …

A. If a tax lien is assigned to this state as provided by this article, the county treasurer shall sell, assign and deliver the certificate of purchase to any person who pays to the county treasurer the whole amount then due under the certificate, including interest, penalties an…

The county treasurer shall: 1. Distribute all monies collected or received under this chapter as delinquent or back taxes in the same manner and proportions as required by law with respect to other taxes. 2. Credit to the county general fund interest, penalties, charges and fees …

A. If it appears to the board of supervisors that any property is not worth the amount of taxes, interest, costs and penalties due or that the tax lien on the property would not sell for that amount, the board may compromise the taxes, interest and penalties with the owner or wit…

If by mistake or wrongful act of the county treasurer, recorder or assessor, or as a result of double assessment, a real property tax lien is sold on property on which no tax is due, the county treasurer shall hold the purchaser harmless by paying the purchaser the amount of the …

A county treasurer who knowingly refuses or fails to publish and post the list and notice of delinquent tax sales before February 15 or who knowingly refuses or fails to perform any of the duties imposed by this chapter is guilty of a class 2 misdemeanor.

A. If the certificate of purchase is not redeemed and the purchaser or the purchaser's heirs or assigns fail to commence an action to foreclose the right of redemption as provided by this chapter within ten years after the last day of the month in which the original certificate o…

A. A real property tax lien that is sold under article 3 of this chapter may be redeemed by: 1. The owner. 2. Any person that wants to pay on behalf of the owner by making a charitable gift. 3. The owner's agent, assignee or attorney. 4. Any person who has a legal or equitable cl…

A. A real property tax lien may be fully redeemed at any time: 1. Within three years after the date of tax lien sale. 2. After three years but before the delivery of a treasurer's deed to the certificate of purchase holder or the certificate of purchase holder's heirs or assigns.…

To redeem a real property tax lien, a person must pay to the county treasurer: 1. The amount for which the real property tax lien was sold, with interest at the rate stated in the certificate of purchase. 2. The amount of all taxes accruing on the real property after the sale and…

A. If a person requests to redeem a real property tax lien that was sold under article 3 of this chapter, and if the county treasurer is satisfied that the person has the right to redeem the tax lien, and if the person pays the amount due, the county treasurer shall issue to the …

A. On demand of any person who is entitled to redemption money held by the county treasurer, the treasurer shall pay the money to that person on the surrender of the certificate of purchase or on the redemption of the registered certificate for the redeemed tax lien. B. If only a…

A. Except as provided in subsection B of this section, at any time beginning three years after the sale of a tax lien but not later than ten years after the last day of the month in which the lien was acquired pursuant to section 42-18114, if the lien is not redeemed, the purchas…

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…

For the purposes of this article, "qualified entity" means an association or corporation doing business in this state as a bank pursuant to title 6, chapter 2, credit union pursuant to title 6, chapter 4, consumer lender pursuant to title 6, chapter 5, escrow agent pursuant to ti…

A. The qualified entity conducting the sale of the property shall provide notice of the time and place of the sale, a description of the property to be sold and the amount of the opening bid by each of the following methods: 1. Recording a notice in the office of the recorder of …

The sale shall be held: 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 specif…

A. On the date and at the time and place designated in the notice of sale, the qualified entity shall offer to sell the property at public auction for cash to the highest bidder. The minimum bid shall be the total of the amounts described in section 42-18204, subsection B, paragr…

A. The highest bidder at the sale, other than the judgment holder to the extent of the credit bid, shall pay the price bid by not later than 5:00 p.m. mountain standard time of the day after the sale, other than a Saturday, Sunday or legal holiday. If the highest bidder fails to …

A. The qualified entity shall distribute the proceeds of the sale as follows: 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 certif…

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…