State SealARIZONA HOUSE OF REPRESENTATIVES

 

SB 1236: tax liens; fees; certificate expiration

PRIME SPONSOR: Senator Mesnard, LD 17

BILL STATUS:  Caucus & Cow

                                Ways and Means: DP 10-0-0-0

 

Overview

☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal NoteIncludes outstanding fees in the sale of a tax lien property and specifies that the expiration date to foreclose on a tax lien property is determined by the original certificate of purchase.

History

Each year by December 31 the county treasurer prepares a list of properties that have unpaid and delinquent taxes and a description of each property. A notice of proposed sale of a lien on the property is sent to the homeowner before the notice of sale is publicly posted. The tax lien sale is held each year in February (A.R.S. §42 Chapter 18 Article 3).

Current law states that if the lien on a property is not redeemed within 10 years after the last day of the month in which the tax lien was acquired then it is void. (A.R.S. §42-18127).

Provisions

1.       Includes any outstanding fees attached to a parcel as part of the aggregate total that a county treasurer shall advertise and sell the tax lien of a property with unpaid delinquent taxes. (Sec. 1)

2.       Replaces tax lien with certificate of purchase as the means for determining the expiration date for the foreclosure on the corresponding tax lien property. (Sec. 2)

3.       Makes technical changes. (Sec. 2)

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7.       Fifty-fourth Legislature                       SB 1236

8.       First Regular Session                            Version 2: Caucus & COW

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