reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-18154 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18154 - Certificate of redemption; statement of partial payment; issuance; contents; fee

42-18154.  Certificate of redemption;  statement of partial payment;  issuance;  contents;  fee A. If a person requests to redeem a real property tax lien that was sold under article 3 of this chapter,  and if the county treasurer is satisfied that the person has the right to redeem the tax lien,  and if the person pays the amount due,  the county treasurer shall issue to the person a certificate of redemption. B. The certificate shall: 1. Describe the parcels on which the tax lien is redeemed. 2. State: (a) The date of redemption. (b) The amount paid. (c) By whom redeemed. C. If a person requests to make a partial payment on a certificate of purchase in a county with a population of more than three million persons and if the county treasurer is satisfied that the person has the right to make a partial payment and if the person pays the amount due pursuant to section 42-18056,  subsection C,  the treasurer shall issue to the person a statement of partial payment. The partial payment statement shall: 1. Identify the person or entity making the partial payment. 2. Describe the parcels on which the partial payment is made. 3. State: (a) The date of the partial payment. (b) The amount paid. (c) The amount remaining due to fully redeem the lien on the date of the partial payment. D. For each certificate of redemption and statement of partial payment,  the county treasurer shall: 1. Make the proper entries in the treasurer's record of tax lien sales. 2. Collect a fee of five dollars for the first and last partial payment and ten dollars for a full redemption if no partial payments were made. E. A holder of a certificate of redemption may record the certificate in the office of the county recorder.
AZ Rev Stat § 42-18155 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18155 - Payment of redemption money to holder of certificate of purchase or registered certificate

42-18155.  Payment of redemption money to holder of certificate of purchase or registered certificate A. On demand of any person who is entitled to redemption money held by the county treasurer,  the treasurer shall pay the money to that person on the surrender of the certificate of purchase or on the redemption of the registered certificate for the redeemed tax lien.  B. If only a portion of the tax lien on the property described in the certificate of purchase or the registered certificate has been redeemed,  the treasurer shall endorse on the certificate or annotate the record of the registered certificate the portion redeemed and the amount of money paid to the person holding the certificate and shall take a receipt for the money paid.
AZ Rev Stat § 42-18201 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18201 - Action to foreclose right to redeem; subsequent certificates of purchase by assignment

42-18201.  Action to foreclose right to redeem;  subsequent certificates of purchase by assignment A. Except as provided in subsection B of this section,  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 purchaser or the purchaser's heirs or assigns,  or the state if it is the assignee,  may bring an action to foreclose the right to redeem. 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. If any applicable law or court order prohibits bringing an action to foreclose the right to redeem,  the limitation provided herein shall be extended twelve months following the termination of such prohibition. B. For a subsequent year certificate of purchase by assignment issued under section 42-18121,  subsection B,  at any time beginning three years after the date the subsequent year certificate of purchase was assigned but not later than ten years after the last day of the month in which the tax lien was assigned under section 42-18121,  if the lien is not redeemed,  the purchaser or the purchaser's heirs or assigns,  or the state if it is the assignee,  may bring an action to foreclose the right to redeem the lien represented by certificates of purchase acquired by assignment and held by the party that filed the action to foreclose. All certificates of purchase held by other parties remain in place. 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. If any applicable law or court order prohibits bringing an action to foreclose the right to redeem,  the limitation provided in this subsection shall be extended twelve months following the termination of the prohibition.
AZ Rev Stat § 42-18202 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18202 - Notice

42-18202.  Notice A. 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 42-18101 the purchaser shall send notice of intent to file the foreclosure action by certified mail to: 1. The property owner of record according to the records of the county recorder in the county in which the property is located or to all of the following: (a) The property owner according to the records of the county assessor in the county in which the property is located as determined by section 42-13051. (b) The situs address of the property,  if shown on the tax roll and if different from the owner's address under subdivision (a) of this paragraph. (c) The tax bill mailing address according to the records of the county treasurer in the county in which the property is located,  if that address is different from the addresses under subdivisions (a) and (b) of this paragraph. 2. The treasurer of the county in which the real property is located. The county treasurer may not accept partial payments under section 42-18056,  subsection C after the date the treasurer receives a notice of action to foreclose the right to redeem. B. The notice shall include: 1. The property owner's name. 2. The real property tax parcel identification number. 3. The legal description of the real property. 4. The certificate of purchase number. 5. The proposed date of filing the action.  C. If the purchaser fails to send the notice required by this section,  the purchaser is considered to have substantially failed to comply with this section. A court shall not enter any action to foreclose the right to redeem under this article until the purchaser sends the notice required by this section.
AZ Rev Stat § 42-18203 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18203 - Application of law and rules of procedure

42-18203.  Application of law and rules of procedure A. The provisions of law relating to civil actions and rules of civil procedure control the proceedings in an action to foreclose the right to redeem,  including the right of appeal. B. In an action to foreclose the right to redeem with respect to tax liens sold on real property of minors and legally incapacitated persons,  the provisions of law relating to the prosecution of civil actions against persons under those disabilities apply.
AZ Rev Stat § 42-18204 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18204 - Judgment foreclosing right to redeem; effect

42-18204.  Judgment foreclosing right to redeem;  effect A. In an action to foreclose the right to redeem,  if the court finds that the sale is valid and that the tax lien has not been redeemed,  the court shall enter judgment: 1. Foreclosing the right of the defendant to redeem. 2. Directing the county treasurer to expeditiously execute and deliver to the party in whose favor judgment is entered,  including the state,  a deed conveying the property described in the certificate of purchase. B. After entering judgment the parties whose rights to redeem the tax lien are thereby foreclosed have no further legal or equitable right,  title or interest in the property subject to the right of appeal and stay of execution as in other civil actions. C. The foreclosure of the right to redeem does not extinguish any easement on or appurtenant to the property. D. The foreclosure of the right to redeem does not extinguish any lien for an assessment levied pursuant to title 48,  chapter 4,  6,  14 or 18,  or section 9-276.
AZ Rev Stat § 42-18205 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18205 - County treasurer's deed; form

42-18205.  County treasurer's deed;  form A. On receiving a certified copy of a judgment foreclosing the right to redeem and a fee of fifty dollars per parcel,  the county treasurer shall execute and deliver to the party in whose favor the judgment was entered a deed conveying the property described in the judgment. B. The deed shall include the following information: 1. The date,  court action number and name of the judgment. 2. The name of the purchaser. 3. The property description. 4. The date of the conveyance. 5. A formal acknowledgment by the treasurer.
AZ Rev Stat § 42-18206 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18206 - Redemption during pendency of action to foreclose

42-18206.  Redemption during pendency of action to foreclose Any person who is entitled to redeem under article 4 of this chapter may redeem at any time before judgment is entered,  notwithstanding that an action to foreclose has been commenced,  but if the person who redeems has been served personally or by publication in the action,  or if the person became an owner after the action began and redeems after a notice is recorded pursuant to section 12-1191,  judgment shall be entered in favor of the plaintiff against the person for the costs incurred by the plaintiff,  including reasonable attorney fees to be determined by the court.
AZ Rev Stat § 42-18207 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18207 - Prosecution of action brought by state; disposition of costs

42-18207.  Prosecution of action brought by state;  disposition of costs If the state brings an action to foreclose,  it shall be prosecuted by the county attorney. The costs and attorney fees awarded shall be deposited in the county general fund.
AZ Rev Stat § 42-18208 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18208 - Expiration of lien and certificate; notice

42-18208.  Expiration of lien and certificate;  notice A. If a tax lien that was purchased pursuant to section 42-18114 on or before August 31,  2002 is not redeemed and the purchaser or the purchaser's heirs or assigns fail to commence an action to foreclose the right of redemption on or before ten years from the date that the lien was purchased,  the certificate of purchase or registered certificate expires and the lien is void. B. At least six months before the certificate of purchase or registered certificate expires,  the county treasurer shall: 1. Notify each purchaser by certified mail of the pending expiration. 2. Post the names of purchasers who hold liens that are subject to pending expiration: (a) Near the outer door of the office of the county treasurer. (b) On the county treasurer's web site. 3. Publish the names of purchasers who hold liens that are subject to pending expiration at least one time in a newspaper of general circulation in the county. C. Subsection A of this section does not apply if the tax lien is assigned to the state pursuant to section 42-18113 unless the lien is resold pursuant to section 42-18122.  D. If a judicial proceeding prohibits bringing an action to foreclose the right to redeem,  the time of expiration under this section shall be extended by twelve months following the completion of the judicial proceeding.
AZ Rev Stat § 42-18261 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18261 - Application for treasurer's deed by board of supervisors on behalf of state

42-18261.  Application for treasurer's deed by board of supervisors on behalf of state If a lien is not redeemed at any time beginning five years after the lien is assigned to this state,  the county board of supervisors,  acting on behalf of this state,  may apply for and receive a treasurer's deed to the property under this article.
AZ Rev Stat § 42-18262 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18262 - Costs; charge against county general fund

42-18262.  Costs;  charge against county general fund A. The costs incurred by the county treasurer under this article are a charge against the county general fund until recovered through redemption of the tax lien or sale of the land under tax deed. B. After the board of supervisors applies for a treasurer's deed pursuant to this article,  no person may redeem the tax lien unless the person first pays to the county treasurer,  in addition to the amount necessary to redeem,  the entire amount of the costs that are prescribed by this section and that have been incurred by the treasurer. C. Preparation and delivery costs for a treasurer's deed may include the costs of the title search and of mailing,  publishing and posting notice as provided by this article. The cost of posting the notice on the property shall include a mileage fee in the same amount and manner as allowed by law to the sheriff in serving civil process.
AZ Rev Stat § 42-18263 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18263 - Title search

42-18263.  Title search Before preparing a treasurer's deed under this article,  the county treasurer shall cause a limited title search to be made that is sufficient to identify all parties who have a legal or equitable interest in the property recorded with the county recorder.
AZ Rev Stat § 42-18264 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18264 - Personal notice by certified mail

42-18264.  Personal notice by certified mail A. At least ninety days before the date of delivering a treasurer's deed on a parcel of property under this article the county treasurer shall mail notice to the owner of the parcel as shown on the current tax roll and any other party who is identified in the title search conducted under section 42-18263 as having a legal or equitable interest in the property. B. The notice shall be sent by certified mail,  return receipt requested,  to the person's last known address. C. The notice shall state that the county board of supervisors has applied for a treasurer's deed on behalf of this state and shall include a description of the property,  the date the tax lien was assigned and the last date for redeeming the property. The notice may be in the following form: Official Notice Treasurer's office,  ________________ county,  state of Arizona. The board of supervisors of ________________ county,  acting on behalf of the state of Arizona,  has applied for a treasurer's deed to the following described real property,  owned by ________________ and located in ___________________ county,  Arizona: (Description) A tax lien was assigned to the state of Arizona on (Date) for taxes,  interest,  penalties and charges. If this tax lien is not redeemed according to law before (Date) ,  I will convey the property to the state of Arizona.  ____________________________   County Treasurer   ____________________________   State of Arizona
AZ Rev Stat § 42-18265 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18265 - Publishing notice

42-18265.  Publishing notice A. In addition to mailing notice pursuant to section 42-18264,  the county treasurer shall publish notice once a week for two consecutive weeks in a newspaper of general circulation in the area in which the property is located,  or in a newspaper of general circulation in the county. B. The published notice shall state the application for a treasurer's deed and shall include: 1. The name of the applicant. 2. A description of the property. 3. The date on which the tax lien was assigned. 4. The amount of taxes,  interest,  penalties and charges for which the tax lien was assigned. 5. A statement that unless the property is redeemed before the stated date a treasurer's deed will be executed and delivered to the county board of supervisors acting on behalf of this state. 6. The last date for redeeming the tax lien.
AZ Rev Stat § 42-18266 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18266 - Posting notice on the property

42-18266.  Posting notice on the property A. If the property to be conveyed is in an incorporated city or town,  if it can be readily located and is reasonably accessible and if any notice sent by certified mail under section 42-18264 has not been delivered,  the county treasurer or the treasurer's deputy shall place a sign on the property in a conspicuous place where the public is most likely to observe it. B. The sign shall contain the words " this property is subject to foreclosure for delinquent taxes"  and shall give notice of the method and date by which the owner may redeem the tax lien. The notice shall be in a form prescribed by section 42-18264.
AZ Rev Stat § 42-18267 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18267 - Issuance of treasurer's deed; form

42-18267.  Issuance of treasurer's deed;  form A. If the property is not redeemed before the date stated in the notice,  the county treasurer shall execute and deliver to the board of supervisors,  acting on behalf of this state,  a treasurer's deed conveying to the state of Arizona the real property that was assigned at the tax sale. On the delivery of the deed,  the redemption rights of all persons terminate,  whether or not they were named in the notice. B. The treasurer's deed may be in the following form: Treasurer's Deed On (Date) ,  I,  treasurer of _______________ county,  Arizona,  published notice according to law in ______________,  a newspaper of general circulation in _______ county,  Arizona,  that both: 1. The board of supervisors of ___________ county,  acting on behalf of the state of Arizona,  applied for a treasurer's deed to the real property described below. 2. Unless the tax lien was redeemed before (Date) ,  I would issue a treasurer's deed to the state of Arizona. The property tax lien was not redeemed from that sale,  and,  therefore,  I foreclose the right to redeem and convey to the state of Arizona the following real property located in __________ county,  Arizona: (Description)  ________________________________   County Treasurer   ________________________________   (Date)  (Acknowledgment) C. The foreclosure of the right to redeem does not extinguish any easement on or appurtenant to the property.
AZ Rev Stat § 42-18301 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18301 - List of real property held by state under tax deed

42-18301.  List of real property held by state under tax deed A. On or before the first Monday in November of each year,  the county board of supervisors shall prepare a list of the real property in the county that is held by the state by tax deed. B. The list shall include: 1. A full description of each parcel. 2. The name of the former owner,  if known. 3. The total amount of taxes,  interest,  penalties,  fees and costs,  including the unpaid charges of the county treasurer and recorder.
AZ Rev Stat § 42-18302 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18302 - Notice of sale

42-18302.  Notice of sale A. The board of supervisors shall advertise the real property for sale at a public sale. The advertisement shall be by: 1. Publishing the list and notice of sale in a newspaper of general circulation in the county at least once a week for at least two weeks,  but not more than three weeks,  before the stated date of the sale. 2. Continuously posting a current list and notice in the offices of the board of supervisors. B. The newspaper that prints the list and notice shall also post the list and notice on the internet on a website that posts the legal notices of ten or more Arizona newspapers.
AZ Rev Stat § 42-18304 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18304 - Adverse occupation of land held by state under tax deed

42-18304.  Adverse occupation of land held by state under tax deed A. If real property that is held by the state by tax deed is improved and occupied adversely to the title of the state,  the board of supervisors may direct the county attorney to bring an action in the name of the state for possession of the property,  and the county attorney shall commence and prosecute the action. B. The costs incurred in the action are a charge against the county in which the property is located.
AZ Rev Stat § 42-18351 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18351 - Circumstances for abating tax and removing tax lien

42-18351.  Circumstances for abating tax and removing tax lien This article applies in the following situations: 1. An error or omission resulting in an improper imposition of a property tax. 2. An event or circumstance that existed at the time of the levy and assessment,  or that occurred afterwards,  and that invalidates the lien of the property tax or the sale of the lien. 3. The property tax lien was not advertised for sale pursuant to section 42-18105 within five years after the delinquency,  unless the failure to advertise within five years after the delinquency was due to a restraining order or injunction issued by a court of competent jurisdiction. 4. The cost of pursuing the statutory lien sale and collection procedures or the sale of lands under article 7 of this chapter or the cost of the seizure and sale of personal property pursuant to section 42-18401 would equal or exceed the revenue that could be derived. 5. At the discretion of the county treasurer and if the county assessor agrees,  for taxes levied against personal property only,  the amount of the personal property taxes owing,  including interest and penalties,  is de minimis and the property taxes are six years or more past due.
AZ Rev Stat § 42-18352 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18352 - Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax

42-18352.  Determining existence of circumstances for abating tax and removing lien;  action to recover illegally collected tax A. The county treasurer may,  on the treasurer's own motion,  and shall on the application of a property owner or a holder of a certificate of purchase that was issued pursuant to section 42-18118,  determine the existence,  in any prior year or years,  with respect to real and personal property located in the county,  of any of the situations described in section 42-18351. B. If proceeding on the treasurer's own motion under this section,  the county treasurer shall conduct an investigation that the treasurer considers to be necessary to determine the existence or nonexistence of any of the situations described in section 42-18351. C. If a property owner or holder of a certificate of purchase applies under this section,  the property owner or holder of a certificate of purchase shall submit to the county treasurer sufficient evidence to permit the county treasurer to determine the existence or nonexistence of one of the situations described in section 42-18351. D. If the county treasurer determines that any of the situations described in section 42-18351 exists in a prior year or years,  the treasurer shall grant appropriate relief,  subject to the approval of the board of supervisors. The relief may include removing all or part of the lien or abating all or part of the tax. E. A property owner who is aggrieved by an adverse determination on an application pursuant to this section and who pays the tax may maintain an action to recover the tax alleged to be illegally collected. If the tax due is determined to be less than the amount paid,  the excess shall be refunded in the manner provided by this title.