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Arizona

Summary: The tax lien sale shall be held in February of each year, each county auctions liens for properties that have delinquent taxes (Sec. 42-18112). A real property tax lien shall be sold pursuant 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 property from the sale, which may not exceed the rate prescribed by, and computed pursuant to, section 42-18053 (Sec. 42-
18114).
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 treasurer shall: 1. Assign to the state the property tax liens remaining unsold for the amount of the taxes, interest, penalties and charges. 2. Issue a certificate of purchase to the state as provided in other cases. (Sec. 42-18113), and 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 and charges, and in addition the entire amount of subsequent taxes assessed on the property described in the certificate
(Sec. 42-18122).
Law: Arizona Revised Statutes Annotated, Title 42, Chapter 18, “Collection and Enforcement.”
Contact: County Treasurer (Sec. 42-18101). “The county treasurer shall secure the payment of unpaid delinquent taxes by using the provisions of this article and articles 4, 5 and 6 of this chapter to sell the tax liens provided for in section 42-17154 and to foreclose the right to redeem.”

Interest Rate: 16% per annum

(Sec. 42-18053). “Except as provided in subsection B, all taxes bear interest from the time of delinquency at the rate of sixteen per cent per year simple until paid. A fraction of a month
is counted as a whole month. B. Interest shall not be collected: 1. If the delinquency is the result of an error by the county assessor or county treasurer. 2. If the full year tax for the year is paid on or before December 31 of the tax year.”

Auction Type: Tax Lien

Certificate (Sec. 42-18118). “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...”

Bidding Procedure: Bid down the interest rate

(Sec. 42-188114). “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 property from the sale, which may not exceed the rate prescribed by, and computed pursuant to, section 42-18053.”

Costs: The county treasurer shall collect from the purchaser or assignee a fee of $10 for each certificate (Sec.
42-18118), the county treasurer shall collect a fee of five dollars from the holder of the certificate for making the entries when payment for delinquent taxes are made. (Sec. 42-18121), a $10 fee per parcel for delivery of deed (Sec. 42-18205). At the time of applying for a treasurer’s deed, the purchaser or the purchaser’s assigns
shall pay to the county treasurer a fee of five dollars and the estimated costs of the title search, of publishing notice, of mailing notice and of posting notice on the property as provided by this article. (Sec. 42-18252).
Redemption Period: Within three (3) years after the date of the sale (Sec. 42-18152). “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, if the lien is not redeemed, the purchaser or the purchaser’s heirs or assigns, or the state
if it is the assignee, may bring an action in superior court in the county in which the real property is located to foreclose the right to redeem (42-18201). A real property tax lien may be redeemed at any time after three years but before the delivery of a treasurer’s deed to the purchaser or the purchaser’s heirs or assigns.”

Deed Assigned at Foreclosure to: Tax Certificate holder (Sec. 42-18204). “In an action to foreclose the right to redeem, if the court finds that the sale is valid, and that the tax lien has not been redeemed, the court shall enter judgment:
1. Foreclosing the right of the defendant to redeem.
2. Directing the county treasurer to expeditiously execute and deliver to the party in whose favor judgment is entered, including the state, a deed conveying the property described in the certificate of purchase.
B. After entering judgment the parties whose rights to redeem the tax lien are thereby foreclosed have no further legal or equitable right, title or interest in the property subject to the right of appeal and stay of execution as in other civil actions.
C. The foreclosure of the right to redeem does not extinguish any easement on or appurtenant to the property. D. The foreclosure of the right to redeem does not extinguish any lien for an assessment levied pursuant to title
48, chapter 4, 6 or 14, or section 9-276.”
NOTE: Real estate tax liens do NOT take priority over state liens.

Arizona Contacts
number of Counties: 15

Apache County
75 West Cleve
Delinquent Property Tax Division
Saint Johns, AZ 85936-0000
Phone: (928) 337-4364
www.co.apache.az.us

Cochise County
Quality Hill
Delinquent Property Tax Division
Bisbee, AZ 85603-0000
Phone: (520) 432-9200
www.co.cochise.az.us

Coconino County
100 East Birch
Delinquent Property Tax Division
Flagstaff, AZ 86001-4634
Phone: (928) 774-5011
http://co.coconino.az.us

Maricopa County
301 W. Jefferson
Delinquent Property Tax Division
Phoenix, AZ 85003-2143
Phone: (602) 506-3011 www.maricopa.gov

Mohave County
401 Sprint Street
Delinquent Property Tax Division
Kingman, AZ 86401-5800
Phone: (928) 753-9141
www.co.mohave.az.us

Navajo County
100 E Carter Drive, PO Box 668
Delinquent Property Tax Division
Holbrook, AZ 86025-0668
Phone: (928) 524-4000
www.co.navajo.az.us

Pima County
130 W. Congress Street
Delinquent Property Tax Division
Tucson, AZ 85701-1332
Phone: (520) 740-8401
www.co.pima.az.us

Pinal County
P.O. Box 827
County Courthouse
Florence, AZ 85232-0827
Phone: (520) 868-6000
www.co.pinal.az.us

Yavapai County
1015 Fair Street
Delinquent Property Tax Division
Prescott, AZ 86305-1807
Phone: (928) 771-3100
www.co.yavapai.az.us

Yuma County
168 South 2nd Avenue
Delinquent Property Tax Division
Yuma, AZ 85364-2363
Phone: (928) 329-2170
www.co.yuma.az.us