reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-18102 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18102 - Delinquent tax record

42-18102.  Delinquent tax record A. The county treasurer shall maintain a record of delinquent taxes,  listing the properties,  owners of record and the amount of taxes,  penalties and interest due. B. Any informality in maintaining the record does not affect its validity.
AZ Rev Stat § 42-18103 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18103 - Notice of delinquent taxes

42-18103.  Notice of delinquent taxes On or before September 1 of each year the county treasurer shall send by mail to the last known address of each person or firm that owes delinquent taxes notice that there are delinquent taxes against the real property that is assessed in the taxpayer's name.
AZ Rev Stat § 42-18104 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18104 - Taxes for which lien may be sold

42-18104.  Taxes for which lien may be sold A. The delinquent taxes for which a real property tax lien may be sold pursuant to this article are not limited to unpaid taxes for any particular year or years. B. The county treasurer shall advertise and sell the 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 the current or preceding years,  whether or not the aggregate amount or any part has been reduced to judgment,  and any outstanding fees attached to the parcel. C. The failure to include the unpaid taxes of any year does not invalidate a sale for unpaid taxes that are delinquent for any other year or years.
AZ Rev Stat § 42-18105 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18105 - Limitation on sale for unpaid tax; exceptions

42-18105.  Limitation on sale for unpaid tax;  exceptions No sale for an unpaid tax may be commenced at a date later than five years after delinquency unless: 1. The sale is advertised within the five year period. 2. The failure to advertise within five years of the delinquency is due to a restraining order or injunction issued by a court of competent jurisdiction.
AZ Rev Stat § 42-18106 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18106 - Delinquent tax list and notice of sale

42-18106.  Delinquent tax list and notice of sale A. On or before December 31 of each year,  the county treasurer shall prepare: 1. A list of all real property on which the taxes for prior tax years are unpaid and delinquent,  describing the property as it is described on the tax roll. 2. 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. B. The notice of sale shall include: 1. The name of the owner. 2. The property account number,  if available,  and the parcel number of the property. 3. The tax years for which taxes are delinquent. 4. The taxes,  penalties,  interest and charges assessed. C. If the board of supervisors by resolution elects to pursue any other remedy provided by law,  the board may dispense with the notice of sale under this section,  but that action does not affect sections 42-18109 and 42-18110. D. The county shall make available to the public on a county website the description of the property associated with a parcel number.
AZ Rev Stat § 42-18107 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18107 - Additional penalty on listed property

42-18107.  Additional penalty on listed property A. A penalty of five dollars or five per cent of the delinquent taxes for which the tax lien is being sold,  whichever is more,  shall be added to the amount of taxes that are delinquent on each parcel of real property that is separately assessed and described in the list and notice. B. This penalty: 1. Is imposed and is due on January 1 after the list is prepared pursuant to section 42-18106. 2. Shall be collected by the county treasurer.
AZ Rev Stat § 42-18108 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18108 - Personal notice of proposed sale

42-18108.  Personal notice of proposed sale The county treasurer shall mail a copy of the notice of proposed sale to the owner of each parcel of property on the delinquent tax list at the owner's last known address.
AZ Rev Stat § 42-18109 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18109 - Publication and posting of list and notice

42-18109.  Publication and posting of list and notice A. The county treasurer shall post a correct copy of the list and notice required under section 42-18106 near the outer door of the office of the county treasurer. The list and notice shall remain posted for at least two weeks before the start date of the sale. B. The county treasurer shall publish a correct copy of the list and notice required under section 42-18106 at least one time in a newspaper of general circulation in the county. The publication shall be at least two weeks but not more than three weeks before the start date of sale stated in the notice. C. The newspaper that prints the list and notice required under section 42-18106 shall also post the list and notice from the first publication date through March 1 of the current year on the internet on a website that posts the legal notices of ten or more Arizona newspapers.
AZ Rev Stat § 42-18110 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18110 - Affidavits of posting and publication

42-18110.  Affidavits of posting and publication A. The county treasurer shall record an affidavit stating the posting of the delinquent tax list and notice of the tax lien sale. B. Immediately after the last publication,  each publisher who publishes the list and notice on the order of the county treasurer shall deliver to the treasurer and record an affidavit of publication made by the publisher,  manager or editor of the newspaper to whom the facts of publication are known. A publisher who fails to furnish and record the affidavit within ten days after the last publication shall not be paid for the publication of the list and notice. The recorded affidavit is prima facie evidence of the recited facts in any action in the courts of this state.
AZ Rev Stat § 42-18111 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18111 - Parcels; property description; designation of owner unnecessary

42-18111.  Parcels;  property description;  designation of owner unnecessary A. If two or more lots or parcels are assessed as one parcel,  the tax liens on them may be sold as a single tax lien on one parcel. B. The county assessor's parcel number and description of property with sufficient certainty to identify the quarter section or lot,  block and tract may be used to describe real property in the delinquent tax list and notice of sale. C. For all other entries,  notices,  certificates,  deeds,  pleadings,  judgments and proceedings made or had under this chapter,  it is sufficient to designate the sections,  townships,  ranges,  lots,  blocks and portions by initial letters,  figures and abbreviations. D. If a real property tax lien is offered for sale,  it is not necessary to advertise or sell it as being against the property of any specific person. The sale is not invalid by reason of the fact that the property was assessed or advertised in the name of a person other than the rightful owner,  or to an unknown person,  if the description of the real property in the list and notice is sufficient to identify it and includes the amount of taxes for which the tax lien is advertised to be sold.
AZ Rev Stat § 42-18112 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18112 - Time of sale

42-18112.  Time of sale A. The tax lien sale shall be held in February. B. On the day designated in the list and notice,  the county treasurer shall begin the sale of all tax liens on real property that is described in the list and notice on which the taxes and charges have not been paid. The county treasurer shall continue the sale from day to day,  Sundays and holidays excluded,  until the tax lien on each parcel has been offered for sale and no more bids are offered by purchasers.
AZ Rev Stat § 42-18113 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18113 - Procedure in the case of no bid; assignment to state

42-18113.  Procedure in the case of no bid;  assignment to state A. 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. B. If a tax lien has been assigned to the state: 1. Taxes that are assessed against that property are not payable until they have been derived from the sale or redemption of the property or from the assignment of a certificate of purchase pursuant to section 42-18122. 2. The rate of interest payable on redemption shall be as prescribed by section 42-18053.
AZ Rev Stat § 42-18114 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18114 - Successful purchaser

42-18114.  Successful purchaser 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. The lien bears interest at the bid rate from the first day of the month following the purchase of the tax lien.
AZ Rev Stat § 42-18115 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18115 - Easements and liens not extinguished by sale

42-18115.  Easements and liens not extinguished by sale A. The sale of a real property tax lien does not extinguish any easement on or appurtenant to the property. B. The sale of a real property tax lien does not extinguish any lien for an assessment levied pursuant to title 48,  chapter 4,  6 or 14,  or section 9-276.
AZ Rev Stat § 42-18116 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18116 - Payment; resale or recovery on reneged bid; processing fee

42-18116.  Payment;  resale or recovery on reneged bid;  processing fee A. 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. B. If the purchaser fails to pay the amount due: 1. The county treasurer shall resell the tax lien if the sale has not been closed. 2. If the sale has been closed,  the treasurer may either: (a) Recover the amount bid by civil action in a court of competent jurisdiction. (b) Prohibit the purchaser who failed to pay the amount due from purchasing tax liens from any county in this state for a period of not more than one year. C. The purchaser shall pay a processing fee of not more than $10 per tax lien. The treasurer shall deposit monies collected pursuant to this subsection in the taxpayers' information fund established by section 11-495.
AZ Rev Stat § 42-18117 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18117 - Record of tax lien sales

42-18117.  Record of tax lien sales The county treasurer shall make a correct record of all sales of real property tax liens,  known as the record of tax lien sales,  containing: 1. The date of sale. 2. A description of each parcel on which a tax lien was sold. 3. The name of the owner,  if known. 4. The name of the purchaser. 5. The total amount of taxes,  interest,  penalties and charges for which the tax lien was sold. 6. The amount of subsequent taxes and interest paid by the purchaser. 7. The name of the assignee and the date of assignment of the certificate. 8. The name of the person redeeming and the date of redemption. 9. The total amount paid for redemption. 10. The name of any person to whom conveyed and the date of the deed.
AZ Rev Stat § 42-18118 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18118 - Certificate of purchase or registered certificate; form; assignment; fee

42-18118.  Certificate of purchase or registered certificate;  form;  assignment;  fee A. 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. The treasurer may provide for a registered certificate in the treasurer's records in lieu of delivering a physical certificate. B. The certificate of purchase or registered certificate shall: 1. Describe the real property on which a tax lien is sold as it is described in the record of tax lien sales. 2. Recite the date of the sale. 3. State the name of the purchaser. 4. Recite the tax year or years for which the tax lien was sold. 5. Recite the amount of all taxes,  interest,  penalties and charges for which the tax lien was sold and the rate of interest payable in order to redeem. C. The certificate of purchase,  whether registered or paper or whether issued to this state or to a person,  is assignable by endorsement or as provided by section 42-18121.01. An assignment,  when noted on the record of tax lien sales in the office of the county treasurer vests in the assignee all the right and title of the original purchaser. D. The county treasurer shall collect from the purchaser or assignee a fee of ten dollars for each certificate.
AZ Rev Stat § 42-18119 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18119 - Certificate of purchase as evidence of valid procedure

42-18119.  Certificate of purchase as evidence of valid procedure The certificate of purchase or its certified copy is prima facie evidence of the correct performance and regularity of all acts pertaining to the tax lien sale and the validity and enforceability of the tax lien.
AZ Rev Stat § 42-18120 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18120 - Duplicate certificate of purchase; fee

42-18120.  Duplicate certificate of purchase;  fee A. If a certificate of purchase is lost,  destroyed or wrongfully withheld from the rightful owner,  the purchaser of the certificate may file a notarized affidavit with the county treasurer attesting to the loss of the certificate. On presentation of the notarized affidavit,  the county treasurer shall issue to the holder an exact duplicate of the certificate of purchase. B. The county treasurer shall collect a fee of five dollars for each duplicate certificate of purchase.
AZ Rev Stat § 42-18121 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18121 - Payment of subsequent taxes by certificate holder; separate certificate of purchase by assignment; fee

42-18121.  Payment of subsequent taxes by certificate holder;  separate certificate of purchase by assignment;  fee A. On or after June 1,  if a person who holds a certificate of purchase desires to pay subsequent taxes,  accrued interest and related fees due on the property,  the person shall exhibit the certificate or receipt of registered certificate to the county treasurer. The treasurer shall enter the amount of the payment on the certificate and on the record of tax lien sales. The amount of subsequent taxes bears interest at the rate stated in the certificate of purchase from the first day of the month following the purchase of the subsequent tax lien. The county treasurer shall collect a fee of five dollars from the holder of the certificate for making the entries.  B. Beginning in calendar year 2016,  on or after June 1 in a county with a population of more than three million persons if no prior year certificates of purchase are outstanding,  if a person who holds a certificate of purchase for tax year 2014 and afterwards desires to pay subsequent taxes,  the county treasurer shall issue a separate certificate of purchase by assignment for each subsequent year's taxes,  accrued interest and related fees due on the property. The principal amount of each subsequent year's certificate of purchase bears interest at the rate stated in the original certificate of purchase exhibited by the person from the first day of the month following the purchase of the subsequent certificate. The treasurer shall collect a fee of five dollars for assignment of a certificate of purchase for each subsequent year. Except as provided by section 42-18201,  subsection B,  subsequent certificates of purchase by assignment carry the same foreclosure right as the original certificate of purchase,  and partial payments shall be accepted by the treasurer as prescribed by section 42-18056,  subsection C,  by any party with a vested interest in the property.
AZ Rev Stat § 42-18121.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18121.01 - Subsequent purchaser; assignment

42-18121.01.  Subsequent purchaser;  assignment A. If a person who holds a certificate of purchase does not exercise the option to pay subsequent taxes,  accrued interest and related fees due on the property pursuant to section 42-18121,  the county treasurer may require a person who desires to purchase a subsequent certificate of purchase on the property to acquire by assignment all currently outstanding certificates of purchase previously issued on the property. The county treasurer shall process the sale as an assignment on behalf of the previous holder of the certificate of purchase. B. An assignment made pursuant to this section vests in the person all the right and title of the original purchaser with the lien date effective from the original lien sale date.
AZ Rev Stat § 42-18122 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18122 - Resale of tax liens assigned to the state; fee

42-18122.  Resale of tax liens assigned to the state;  fee A. 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. B. The county treasurer shall collect a fee of not more than ten dollars from the assignee for making each assignment.
AZ Rev Stat § 42-18123 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18123 - Distribution of monies

42-18123.  Distribution of monies The county treasurer shall: 1. Distribute all monies collected or received under this chapter as delinquent or back taxes in the same manner and proportions as required by law with respect to other taxes. 2. Credit to the county general fund interest,  penalties,  charges and fees collected under this chapter in the process of collecting taxes,  except as provided in section 42-18116,  subsection C.
AZ Rev Stat § 42-18125 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18125 - Erroneous sales

42-18125.  Erroneous sales If by mistake or wrongful act of the county treasurer,  recorder or assessor,  or as a result of double assessment,  a real property tax lien is sold on property on which no tax is due,  the county treasurer shall hold the purchaser harmless by paying the purchaser the amount of the principal and interest at the rate bid and endorsed on the certificate of purchase or ten per cent per year simple,  whichever is less.
AZ Rev Stat § 42-18126 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18126 - Failure to perform duty by county treasurer; classification

42-18126.  Failure to perform duty by county treasurer;  classification A county treasurer who knowingly refuses or fails to publish and post the list and notice of delinquent tax sales before February 15 or who knowingly refuses or fails to perform any of the duties imposed by this chapter is guilty of a class 2 misdemeanor.
AZ Rev Stat § 42-18127 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18127 - Expiration of lien and certificate; notice; applicability

42-18127.  Expiration of lien and certificate;  notice;  applicability A. If the certificate of purchase is not redeemed and the purchaser or the purchaser's heirs or assigns 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. B. At least thirty but not more than sixty days before the expiration date,  the county treasurer shall notify the purchaser by certified mail of the pending expiration. Within seven days after expiration,  the treasurer shall notify the purchaser by certified mail that the lien and certificate of purchase or registered certificate have expired. C. This section applies to liens purchased from and after August 22,  2002. D. This section does not apply if,  at the time of expiration: 1. The parcel for which the lien was purchased is subject to a judicial proceeding or a thirty-day notice pursuant to section 42-18202.  2. Other applicable law or a court order prohibits the commencement of an action to foreclose the right to redeem. The expiration date of the tax lien shall be extended to twelve months following the termination of such a prohibition.
AZ Rev Stat § 42-18151 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18151 - Who may redeem real property tax liens; persons owning partial interest

42-18151.  Who may redeem real property tax liens;  persons owning partial interest A. A real property tax lien that is sold under article 3 of this chapter may be redeemed by: 1. The owner. 2. Any person that wants to pay on behalf of the owner by making a charitable gift. 3. The owner's agent,  assignee or attorney. 4. Any person who has a legal or equitable claim in the property,  including a certificate of purchase of a different date. B. A person who owns an interest in real property less than the whole may redeem a tax lien against that interest as a percentage of the entire liability reported by the county assessor by paying the proportionate part of the whole amount due.
AZ Rev Stat § 42-18152 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18152 - When lien may be fully redeemed; partial payment refund

42-18152.  When lien may be fully redeemed;  partial payment refund A. A real property tax lien may be fully redeemed at any time: 1. Within three years after the date of sale. 2. After three years but before the delivery of a treasurer's deed to the purchaser or the purchaser's heirs or assigns. B. A lien that has been partially redeemed under section 42-18056,  subsection C must be fully redeemed before the delivery of a treasurer's deed to the purchaser.  C. The county treasurer shall refund all partial payment amounts impounded under section 42-18056,  subsection E,  to the person or persons or their heirs or assigns within thirty days after delivering the treasurer's deed to the purchaser.
AZ Rev Stat § 42-18153 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18153 - Amount required for redemption

42-18153.  Amount required for redemption To redeem a real property tax lien,  a person must pay to the county treasurer: 1. The amount for which the real property tax lien was sold,  with interest at the rate stated in the certificate of purchase. 2. The amount of all taxes accruing on the real property after the sale and paid by the purchaser and endorsed on the certificate of purchase,  with interest on the subsequent taxes at the same rate as stated in the certificate of purchase. 3. Any statutory fees paid by the purchaser or the purchaser's assigns in connection with the certificate,  except the processing fee imposed by section 42-18116,  subsection C,  with interest at the rate stated in the certificate of purchase except as otherwise provided by this chapter.