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ARIZONA STATE SENATE
Fifty-Seventh Legislature, Second Regular Session
county abatement liens; notice; priority
Purpose
Allows a county board of supervisors (county BOS) to require an assessment levied against real property for the county costs of the removal of rubbish, filth, debris or dilapidated buildings that constitute a hazard to public health and safety to be included on the property tax bill and statement. Specifies that the sale of a real property tax lien or foreclosure of the right to redeem does not extinguish a lien for an assessment levied as outlined.
Background
The county BOS must, by ordinance, compel the owner, lessee or occupant of buildings, grounds or lots located under the county's jurisdiction to remove any rubbish, trash, weeds, filth, debris or dilapidated buildings that constitute a hazard to public health and safety from the outlined property, contiguous sidewalks, streets and alleys. The ordinance must provide that if any person with an interest in the property fails to remove the outlined items and abate the condition that constitutes a hazard to public health and safety the county may remove, abate, enjoin or cause the removal of such items at the expense of the owner, lessee or occupant. The county must record the assessed costs for the removal of outlined items and associated legal costs in the county recorder's office, including the date and amount of the assessment and the legal description of the property.
Any outlined assessment that is recorded after August 6, 1999, is superior to all other liens, obligations or other encumbrances against the property, except liens for general taxes and prior recorded mortgages. The prescribed assessment runs against the property until the assessment is paid and such assessments are due within: 1) 1 year of the recording for amounts less than $500; 2) 2 years of the recording for amounts between $500 and $1,000; 3) 3 years of the recording for amounts between $1,000 and $5,000; 4) 6 years of the recording for amounts between $5,000 and $10,000; and 5) 10 years of the recording for amounts of at least $10,000 (A.R.S. § 11-268).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Allows a county BOS to require the county treasurer to include, on the property tax bill and statement for a prescribed property, the amount of any assessment imposed against the property for the county costs of the removal of rubbish, filth, debris or dilapidated buildings that constitute a hazard to public health and safety.
2. Specifies that the sale of a real property tax lien or foreclosure of the right to redeem real property does not extinguish a lien for an assessment levied for the removal of rubbish, filth, debris or dilapidated buildings as prescribed.
3. Makes technical and conforming changes.
4. Becomes effective on the general effective date.
Prepared by Senate Research
February 15, 2026
ZD/KS/ci