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ARIZONA STATE SENATE
Fifty-Fourth Legislature, First Regular Session
tax liens; fees; certificate expiration
Purpose
Includes outstanding fees in the tax lien sale aggregate amount, and clarifies language concerning the right of redemption of the certificate of purchase.
Background
Current statute requires a county Treasurer to advertise and sell a tax lien for the aggregate amount of all unpaid taxes that are delinquent on the property, together with all penalties, interest and charges respectively due for current or preceding years, whether or not the aggregate amount or any part has been reduced to judgment (A.R.S. § 42-18104).
If the tax lien is not redeemed and the purchase or the purchaser's heirs or assigns fail to commence an action to foreclose the right of redemption within 10 years after the last day of the month in which the lien was acquired, the certificate of purchase or registered certificate expires and the lien is void.
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Includes any outstanding fees attached to the parcel in the tax lien sale aggregate amount.
2. Clarifies that if the certificate of purchase is not redeemed, and the purchaser fails to commence an action to foreclose the right of redemption within 10 years after the original certificate of purchase was acquired, including any subsequent taxes paid, the certificate of purchase expires and the lien is void.
3. Makes technical changes.
4. Becomes effective on the general effective date.
Prepared by Senate Research
February 4, 2019
CS/LC/kja