Arizona

Arizona sells each tax lien to the person who pays the amount due and offers to accept the lowest rate of interest, which may not exceed the § 42-18053 rate. A lien with no bid is assigned to the state; the county treasurer then sells the certificate to any person who pays the whole amount due plus subsequent taxes (§ 42-18122). An action to foreclose the right to redeem is filed in the superior court of the county where the property is, naming the county treasurer as a party. If no foreclosure action is started within ten years after the last day of the month the original certificate was acquired, the certificate expires and the lien is void (§ 42-18127). Statutes: ARS §42-18053, §42-18112, §42-18114, §42-18122, §42-18201, §42-18204.

Arizona county treasurers sell tax liens for unpaid delinquent taxes, and the right to redeem can be foreclosed (A.R.S. § 42-18101). If the court forecloses the right to redeem, it directs the county treasurer to deliver a deed to the party in whose favor judgment is entered (§ 42-18204(A)). Liens are sold to the bidder who offers to accept the lowest rate of interest, which may not exceed the § 42-18053 rate. ARS §42-18053, §42-18112.

The statutory rate is 16% per year simple interest, and a fraction of a month counts as a whole month (A.R.S. § 42-18053). For a lien assigned to the state, the interest rate payable on redemption is the one set by § 42-18053. ARS §42-18053, §42-18114.

Arizona vende cada gravamen fiscal a quien paga el monto adeudado y ofrece aceptar la tasa de interés más baja, que no puede exceder la tasa del § 42-18053. Un gravamen sin oferta se cede al estado; el tesorero del condado vende luego el certificado a cualquier persona que pague el monto total adeudado más los impuestos posteriores (§ 42-18122). Estatutos: ARS §42-18053, §42-18112, §42-18114, §42-18122, §42-18201, §42-18204.

Los tesoreros de condado de Arizona venden gravámenes fiscales por impuestos morosos impagos, y el derecho de redención puede ejecutarse (A.R.S. § 42-18101). Si el tribunal ejecuta el derecho de redención, ordena al tesorero del condado entregar una escritura a la parte a cuyo favor se dicta sentencia (§ 42-18204(A)).

La tasa estatutaria es 16% anual de interés simple, y una fracción de mes cuenta como mes completo (A.R.S. § 42-18053). Para un gravamen cedido al estado, la tasa de interés pagadera en la redención es la fijada por el § 42-18053.

• Maximum rate: 16% per year simple (§ 42-18053)
  Statute text

  all taxes bear interest from the time of delinquency at the rate of sixteen percent per year simple until paid. A fraction of a month is counted as a whole month.

• A foreclosure action may be brought starting three years after the sale, and no later than ten years after the month the lien was acquired
  Statute text

  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 county treasurer sells liens assigned to the state to any person who pays the whole amount due plus subsequent taxes Ask the county treasurer about liens assigned to the state

El tesorero del condado vende los gravámenes cedidos al estado a cualquier persona que pague el monto total adeudado más los impuestos posteriores Pregunte al tesorero del condado por los gravámenes cedidos al estado

• The certificate holder must send notice of intent by certified mail at least 30 days before filing a foreclosure action, and not more than 180 days before it is or may be commenced (§ 42-18202)
  Statute text

  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 intent to file the foreclosure action by certified mail

• Foreclosure does not extinguish easements or liens for assessments under title 48, chapters 4, 6, 14 or 18, or sections 9-276 and 11-268 (§ 42-18204(D))
  Statute text

  The foreclosure of the right to redeem does not extinguish any of the following: 1. An easement on or appurtenant to the property. 2. A lien for an assessment levied pursuant to title 48, chapter 4, 6, 14 or 18 or section 9-276 or 11-268.

• If no foreclosure action is started within ten years of the month the original certificate was acquired, the certificate expires and the lien is void (§ 42-18127)
  Statute text

  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 of purchase, including any subsequent taxes paid, was acquired pursuant to section 42-18114, the certificate of purchase or registered certificate expires and the lien is void

• Una acción para ejecutar el derecho de redención se presenta en el tribunal superior del condado donde está la propiedad, nombrando al tesorero del condado como parte
  Statute text

  The action to foreclose the right to redeem shall be filed in the superior court in the county in which the real property is located and shall name the county treasurer as a party to the action

• La ejecución no extingue servidumbres ni gravámenes por asignaciones bajo el título 48, capítulos 4, 6, 14 o 18, ni las secciones 9-276 y 11-268 (§ 42-18204(D))
  Statute text

  The foreclosure of the right to redeem does not extinguish any of the following: 1. An easement on or appurtenant to the property. 2. A lien for an assessment levied pursuant to title 48, chapter 4, 6, 14 or 18 or section 9-276 or 11-268.

• Check for assessment liens under title 48, chapters 4, 6, 14 or 18, which foreclosure does not extinguish
  Statute text

  The foreclosure of the right to redeem does not extinguish any of the following: 1. An easement on or appurtenant to the property. 2. A lien for an assessment levied pursuant to title 48, chapter 4, 6, 14 or 18 or section 9-276 or 11-268.

• Fractions of a month are counted as whole months for interest calculation
  Statute text

  A fraction of a month is counted as a whole month.

• The court treats an excess proceeds sale as reasonable if the sale price is likely to be more than $2,500 above the amounts due (§ 42-18204(B))
  Statute text

  The court shall determine that the sale of the property for excess proceeds is reasonable if the sale price of the property is likely to be more than $2,500 above the total of the amounts described in paragraph 1 of this subsection.

• Revise gravámenes por asignaciones bajo el título 48, capítulos 4, 6, 14 o 18, que la ejecución no extingue
  Statute text

  The foreclosure of the right to redeem does not extinguish any of the following: 1. An easement on or appurtenant to the property. 2. A lien for an assessment levied pursuant to title 48, chapter 4, 6, 14 or 18 or section 9-276 or 11-268.

• El tribunal considera razonable una venta por excedentes si el precio de venta probablemente supera en más de $2,500 los montos adeudados (§ 42-18204(B))
  Statute text

  The court shall determine that the sale of the property for excess proceeds is reasonable if the sale price of the property is likely to be more than $2,500 above the total of the amounts described in paragraph 1 of this subsection.

Platform: County treasurer. Confirm the bidding platform with the county.

• Find the county treasurer's posted list and notice of sale
  Statute text

  The list and notice shall remain posted for at least two weeks before the start date of the sale.

• The list and notice stay posted at least two weeks before the sale starts; confirm any registration with the county treasurer
  Statute text

  The list and notice shall remain posted for at least two weeks before the start date of the sale.

• The purchaser pays the purchase price in cash at a time the county treasurer sets, within 15 days after the sale closes Confirm with the county treasurer.
  Statute text

  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.

• Bid by offering to accept the lowest rate of interest, which may not exceed the § 42-18053 rate
  Statute text

  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

Deposit: Confirm with the county treasurer. The purchase price is paid in cash within 15 days after the sale closes, at a time the county treasurer determines.

Platform: Tesorero del condado. Confirme la plataforma de subasta con el condado.

• Busque la lista y el aviso de venta publicados por el tesorero del condado
  Statute text

  The list and notice shall remain posted for at least two weeks before the start date of the sale.

• La lista y el aviso permanecen publicados al menos dos semanas antes del inicio de la venta; confirme cualquier registro con el tesorero del condado
  Statute text

  The list and notice shall remain posted for at least two weeks before the start date of the sale.

• El comprador paga el precio de compra en efectivo en el momento que fije el tesorero del condado, dentro de 15 días después del cierre de la venta
  Statute text

  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.

• Ofrezca aceptar la tasa de interés más baja, que no puede exceder la tasa del § 42-18053
  Statute text

  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

Depósito: Confirme con el tesorero del condado. El precio de compra se paga en efectivo dentro de 15 días después del cierre de la venta, en el momento que determine el tesorero del condado.

Available: the county treasurer sells liens assigned to the state to any person who pays the whole amount due plus subsequent taxes

Liens with no bid are assigned to the state; the treasurer resells the certificate for the whole amount then due (§§ 42-18113, 42-18122).

Los gravámenes sin oferta se ceden al estado; el tesorero revende el certificado por el monto total adeudado (§§ 42-18113, 42-18122).

• County treasurer
  Statute text

  An accompanying notice stating that the treasurer will sell a tax lien on each parcel of real property at public auction for taxes, penalties, interest and charges on the real property.

The owner's interest in the excess proceeds from a court-ordered excess proceeds sale is not extinguished by the foreclosure (§ 42-18204(D)(3)).