reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17305 - Filing the claim for deferral; appealing denied claim

42-17305.
Filing the claim for deferral;  appealing denied claim
A. A taxpayer shall file the claim form with the assessor of the county in which the residence is located. The tax that is due for a tax year may be deferred if a valid claim is filed after January 1 but before April 1 of the tax year for which the deferral is claimed.
B. On the taxpayer's request,  an employee in the county assessor's office may assist the taxpayer in completing the claim form.
C. The county assessor shall review the claim,  may request additional documentary evidence to support the claim and shall make the final determination on the validity of the claim,  based on the submitted documentation,  on or before June 1.
D. If the assessor denies the claim,  the taxpayer may appeal the denial to tax court as provided in section 42-16201,  except that the taxpayer shall file the notice of appeal within fifteen days after the assessor's denial.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17306 - Certificate of deferral; record

42-17306.
Certificate of deferral;  record
A. The county treasurer shall issue a certificate of deferral for each residence whose property taxes are deferred under this article that names the individual,  describes the property and states the tax year,  the amount of taxes that is deferred and the rate of interest that accrues to the certificate,  computed pursuant to section 42-17309. The treasurer shall:
1. Transmit a copy of the certificate to the taxpayer.
2. Record a copy of the certificate in the office of the county recorder,  which serves as actual notice of the lien of deferred taxes.
3. Transmit a copy of the certificate to the county assessor.
4. Maintain a permanent record of all taxes that are deferred under this article in the county each year.
5. Enter the deferral on the current year's tax roll.
B. The issuance of a certificate of deferral under this article has the effect of:
1. Deferring the payment of property taxes for the tax year for which the claim is filed.
2. Attaching the lien for deferred taxes to the residence as described in section 42-17308.
C. Deferred property taxes are not considered to be delinquent,  and the treasurer shall not include them in the tax record of delinquent taxes.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17307 - Refund of deferred taxes deposited in escrow

42-17307.
Refund of deferred taxes deposited in escrow
If a tax deferred residence is subject to any mortgage,  deed of trust or other real property security interest and the secured party maintains an escrow account into which payments are deposited for the payment of property taxes,  the taxpayer may submit a copy of the certificate of deferral to the secured party. Within thirty days after receiving the certificate the secured party shall refund to the taxpayer all monies held in the escrow account to pay property taxes on the tax deferred residence.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17308 - Lien of deferred taxes and accrued interest

42-17308.
Lien of deferred taxes and accrued interest
Deferred taxes and accrued interest under this article are a lien against the property. The lien:
1. Attaches on the date the certificate of deferral is recorded.
2. Has priority over:
(a) Any mortgage,  reverse mortgage,  deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded.
(b) Any lien attaching after the certificate of deferral is recorded.
3. May not be enforced except as provided in this article.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17309 - Sale of deferred tax liens to state; interest on lien

42-17309.
Sale of deferred tax liens to state;  interest on lien
A. On or before January 15 of each year,  the county treasurer shall sell to the state treasurer or to the county,  or both,  all certificates of deferred taxes issued in the county under this article during the previous tax year.
B. The amount of the sale shall include reimbursement for the county treasurer's cost of administering this article in an amount of ten dollars,  which shall be deposited in the taxpayers' information fund established by section 11-495,  plus the cost of recording the copy of the certificate of deferral.
C. A certificate that is sold under this section bears simple interest monthly,  payable on redemption or payment of tax or on enforcement of the lien as provided by this article. On or before October 1 of each year,  the state treasurer shall compute the rate of interest that applies to certificates that will be sold during the following tax year. The rate shall equal the average annual rate earned on the local government investment pool under section 35-316 plus two percentage points,  rounded to the next higher full percentage.
D. Certificates of deferral are valid investments of state trust monies pursuant to section 35-313. The state treasurer shall keep a record of certificates of deferral that are sold to the state in the same manner as other investment securities.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17310 - Notices

42-17310.
Notices
A. On or before January 31,  the county assessor shall mail a notice to each taxpayer who claimed a deferral of taxes for the preceding tax year that the taxpayer must file another claim to receive a deferral of taxes for the new tax year. The notice shall be substantially as follows:
To: (name of taxpayer)
- Notice -
If you want to defer the collection of property taxes on your residence for tax year _____,  you must file a claim for deferral with the county assessor before April 1,  _____. Forms for filing the claim are available from the county assessor's office (telephone number).
If you fail to file your claim before April 1,  _____,  your property taxes on your residence for tax year _____ will be due and payable according to law,  but at this time you will not have to pay the property taxes that you have already deferred in prior years.
You must promptly notify the county assessor if you change your permanent address or if you sell or transfer title to your residence.
B. The county assessor shall include with the notice of assessed valuation under chapter 15,  article 3 of this title for each tax deferred residence parcel,  either on the face of the notice or attached to the notice,  the words " Notice: this residence is subject to a lien of deferred taxes. Contact the county assessor's office (telephone number) for details."
C. The county treasurer shall include with any statement of property taxes on each residence that is subject to a lien of deferred taxes,  either on the face of the statement or attached to the statement,  the words " Notice: this residence is subject to a lien of deferred taxes. Contact the county assessor's office (telephone number) for details."
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17311 - Events requiring payment of deferred tax

42-17311.
Events requiring payment of deferred tax
A. The total amount of deferred property taxes,  plus interest and costs,  that has accrued with respect to a tax deferred residence is due and payable if:
1. The individual who claimed the deferral dies without a surviving spouse who qualifies under section 42-17302.
2. The tax deferred residence is sold or becomes subject to a fully executed,  binding contract of sale or title to the residence is otherwise transferred to persons other than the individual or the individual's spouse who qualifies under section 42-17302. A tax deferred residence may not be transferred or conveyed unless the deferred property taxes,  interest and costs are paid in full.
3. The residence is no longer the residence of the individual and,  in the case of a married individual,  the individual's spouse who qualifies under section 42-17302,  unless the individual or spouse is required to be absent from the residence due to illness.
4. The residence becomes income producing property.
B. If the county assessor has reason to believe that any of the circumstances listed in this section has occurred,  the assessor shall immediately notify the county treasurer and the state treasurer.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17312 - Payment of deferred taxes; due dates and delinquency; enforcement of lien

42-17312.
Payment of deferred taxes;  due dates and delinquency;  enforcement of lien
A. If payment is required pursuant to section 42-17311,  all deferred taxes,  interest and costs are due and payable one hundred twenty days after an event requiring payment of deferred property taxes except in the case of the individual's death,  in which case the taxes,  interest and costs are due and payable one year after the individual's death. Nothing in this subsection allows a contract of sale for the tax deferred residence to be executed or title to a tax deferred residence to be transferred or conveyed unless the deferred property taxes,  interest and costs are paid in full at or before execution of the contract or transfer or conveyance of the title. All amounts payable under this section shall be paid to the county treasurer. If the certificate for deferred taxes was sold to the state treasurer,  the county treasurer shall immediately remit the payment to the state treasurer.
B. The taxpayer or any other person may pay in full the lien for deferred taxes with respect to any tax year at any time before payment is required pursuant to section 42-17311. An advance payment under this subsection does not affect the current deferred tax status of the residence.
C. On payment,  the state or county treasurer holding the certificate of deferred taxes shall immediately issue a release of the deferred tax lien,  record the release with the county recorder and send a copy of the release to the taxpayer,  the county assessor and the county treasurer.
D. If the deferred taxes,  interest and costs are not paid in full when due and payable,  the amounts are delinquent,  and the lien may be enforced as provided by this chapter for tax liens that are assigned to the state.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17313 - Report

42-17313.
Report
Not later than September 1 of each year,  the state treasurer shall compile a report containing the following information:
1. The number of deferral claims received in each county that year.
2. The number of claims finally approved in each county for deferral that year.
3. The total assessed valuation of tax deferred residences in each county as of July 1 of the current year.
4. The amount of taxes that was deferred on the current tax roll in each county.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17401 - Elderly assistance fund; primary school district tax reduction; definition

42-17401.
Elderly assistance fund;  primary school district tax reduction;  definition
A. An elderly assistance fund shall be established by the board of supervisors in a county with a population of more than two million persons to be administered by the county treasurer. The fund shall be used to reduce the primary school district taxes pursuant to subsection C of this section.
B. The board of supervisors shall spend any unspent monies that remain in the elderly assistance fund from and after December 31,  2015 solely on the elderly assistance program. Any subsequent appropriations made to the elderly assistance fund shall also be spent solely on the elderly assistance program.
C. On June 30 of each year,  the county treasurer shall determine the total amount of monies in the elderly assistance fund and the total number of qualified individuals who live in the county. The county treasurer shall use the monies in the fund to proportionately reduce the primary school district taxes that are levied against the property of all qualified individuals in the county for the following tax year.
D. The county treasurer shall invest monies in the fund. Interest earned on fund monies shall be deposited in the taxpayer's information fund established by section 11-495.
E. For the purposes of this section,  " qualified individual"  means an individual who lives in an organized school district and who is approved for the property valuation protection option pursuant to article IX,  section 18,  subsection (7),  Constitution of Arizona.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18001 - County treasurer as tax collector; bond

42-18001.
County treasurer as tax collector;  bond
A. The county treasurer is ex officio tax collector and shall:
1. Collect all property taxes.
2. Apportion the taxes to the respective funds on or before the end of each month.
B. Before assuming the duties of tax collector the county treasurer shall execute to the state a bond in such penal amount as the county board of supervisors requires,  but not more than twice the amount of money that may come into the county treasurer's possession as tax collector in one year.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18002 - Annual report by county treasurer; settlement of accounts; liability for failure to settle

42-18002.
Annual report by county treasurer;  settlement of accounts;  liability for failure to settle
A. On or before August 15 of each year the county treasurer shall report to the board of supervisors:
1. The amount of taxes charged for collection during the preceding fiscal year on the roll.
2. The total collections for that year.
3. The amount of increase and decrease due to corrections.
4. The total amount of unpaid taxes on the roll as of June 30.
B. The board shall credit the treasurer with the amounts of collections made and corrections made according to law and shall balance them against the amounts originally charged against the county treasurer,  plus the errors of debit or credit that may be discovered in the rolls.
C. If a county treasurer refuses for a period of five days or wilfully neglects to make the settlement with the clerk of the county board of supervisors and the board of supervisors as required by law,  the treasurer and the treasurer's sureties are liable to pay the full amount of taxes charged on the roll. The county attorney,  on request of the board,  shall bring an action for the full amount due on the roll.
D. The treasurer shall keep the accounts of ex officio tax collector and of county treasurer separate and distinct. All collections of the tax collector shall be transferred to the accounts of the county treasurer on the last day of each month,  and the records of both the tax collector and county treasurer shall so indicate.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18003 - Delivery of roll to county treasurer; resolution for collecting taxes

42-18003.
Delivery of roll to county treasurer;  resolution for collecting taxes
A. On or before October 1 of each year the assessment and tax roll and the cross-index shall be delivered to the county treasurer.
B. On completing the assessment and tax roll,  the county board of supervisors shall adopt a resolution for the collection of taxes by the county treasurer as provided by law from the persons who are listed in the roll. The county treasurer is thereafter responsible for collecting the totals of all taxes levied on the roll.
C. The roll attached to the county board of supervisors' resolution for collecting taxes is the treasurer's authority to collect the levied taxes.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18004 - Transmitting statement of taxes due state to state treasurer

42-18004.
Transmitting statement of taxes due state to state treasurer
Within ten days after the board of supervisors adopts the resolution for collection of taxes levied in the annual roll,  the clerk of the board shall transmit to the state treasurer a written statement showing the amount of taxes due the state and contained in the annual roll,  as appears from the data entered by the board.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18005 - Property tax collection; liens assigned to state

42-18005.
Property tax collection;  liens assigned to state
The county treasurer or board of supervisors,  as applicable,  may act as the agent for the state for the collection of property taxes under this chapter with respect to any tax liens that are assigned to the state or any property that is held by the state.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18051 - Notice of tax; payment by electronic funds transfer

42-18051.
Notice of tax;  payment by electronic funds transfer
A. Immediately on receiving the tax roll from the county board of supervisors,  the county treasurer shall publish an official notice stating:
1. That the assessment and tax roll is now in the treasurer's possession for collecting the taxes levied.
2. That the taxes on real property and personal property are due and payable and become delinquent at the dates and times prescribed by section 42-18052,  and interest will be added to the tax from the time of the delinquency as prescribed by section 42-18053,  unless either:
(a) The first half of the taxes are paid before they are delinquent.
(b) The full year tax is paid on or before December 31,  as provided by section 42-18053.
3. That all taxes may be paid at the time the first installment is due and payable.
4. When and where tax payments may be made.
B. The county treasurer shall publish the notice once a week for four consecutive weeks in a newspaper of general circulation in the county.
C. No other demand for taxes is necessary.
D. Each person who is subject to taxation shall pay the taxes at the county treasurer's office,  or at any other location designated by the treasurer,  before they become delinquent.
E. The county treasurer may require electronic transmission of supporting documentation and payment that includes the name of the taxpayer,  tax parcel number and amount of tax,  on or before the dates prescribed by section 42-18052,  by any person or entity,  acting on behalf of multiple owners of property who submit tax payments to the county treasurer in a lump sum exceeding fifty thousand dollars or owners who submit fifty or more tax payments. If the sum of funds submitted fails to balance with the tax parcel information and supporting documentation submitted electronically,  and there have been no changes to the tax bills as a result of assessor resolutions or tax court judgments,  the funds shall not be accepted and the treasurer shall return the funds and request that the correct amount be submitted. If any payment is received after a delinquent date as prescribed in section 42-18052,  interest accrues as prescribed by section 42-18053.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18052 - Due dates and times; delinquency

42-18052.
Due dates and times;  delinquency
A. Except as provided in subsection C of this section,  one-half of the amount of the taxes on real property and personal property is due and payable on October 1,  and the remaining one-half of the taxes is due and payable on the following March 1.
B. Except as provided in subsection C of this section,  one-half of the amount of the taxes that are unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is unpaid is delinquent after the following May 1 at 5:00 p.m.
C. If the total amount of taxes is one hundred dollars or less:
1. The entire amount of the taxes is due and payable on October 1.
2. The entire amount that is unpaid is delinquent after December 31 at 5:00 p.m.
D. If the delinquency date is a Saturday,  Sunday or other legal holiday,  the time of delinquency is 5:00 p.m. on the next business day.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18053 - Interest on delinquent taxes; exceptions; waiver

42-18053.
Interest on delinquent taxes;  exceptions;  waiver
A. Except as provided in subsection B of this section,  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.
B. Interest shall not be collected:
1. If the delinquency is the result of an error by the county assessor or county treasurer.
2. If the full year tax for the year is paid on or before December 31 of the tax year. This paragraph applies regardless of whether payment of tax is due pursuant to section 42-18052,  subsections A and B or pursuant to section 42-18052,  subsection C for an amount of tax that is $100 or less.
C. Subject to the approval of the county board of supervisors,  the county treasurer may waive the interest that accrues pursuant to this section,  and any other penalties,  for a delinquency that occurs during the one-year period after a mortgage or deed of trust is satisfied or otherwise released on the property. A taxpayer may receive a waiver under this subsection only once per property.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18054 - Tax statements for mortgaged property; liability

42-18054.
Tax statements for mortgaged property;  liability
A. If property that is subject to taxation by the county assessor is mortgaged and the mortgagee,  or a person acting for the mortgagee,  by the terms of the mortgage agreement pays the tax on behalf of the mortgagor:
1. The county treasurer shall mail or,  on the request of the mortgagor,  email a statement of taxes due on the property to the mortgagor at the mortgagor's last known mailing address or,  if requested,  email address. If the mortgagor of the property changes,  the county treasurer shall mail the tax statement to the new mortgagor at the address of the property until the new mortgagor requests email delivery of the tax statement. The tax statement shall be sent to the mortgagor before November 1. The tax statement shall separately list the following for the current and previous tax years for the property:
(a) The amount of primary taxes and secondary taxes applicable to the property that is due to each taxing jurisdiction.
(b) If applicable,  the amount of additional state aid to school districts provided to property classified as class three pursuant to section 42-12003.
2. The county treasurer,  on request,  shall send a statement of taxes due on the property to the mortgagee. The tax statement sent to the mortgagee may be in any form established by the county treasurer.
3. The liability for the tax,  and any subsequent interest,  fees and penalties,  does not depend on either the mortgagor or the mortgagee receiving the tax statement.
B. When a mortgagee either continues to receive or possesses an unsatisfied tax statement from the county treasurer after the mortgage is satisfied,  the mortgagee shall either:
1. Return the tax statement to the county treasurer within thirty working days,  together with the last known address of the mortgagor as shown on the records of the mortgagee.
2. Forward the tax statement or current taxes due information to the mortgagor and notify the county treasurer of this action.
C. If a mortgagee fails to comply with subsection B of this section and,  as a result of the mortgagee's failure to comply,  the tax on the mortgagor's property becomes delinquent,  the mortgagee is liable to the mortgagor for all interest and penalties imposed by law for the delinquent tax.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18055 - Posting payments; receipts

42-18055.
Posting payments;  receipts
A. When a tax is paid,  the county treasurer shall record the date of payment and credit the payment to the person or property that is liable for the tax.
B. Except as provided in subsection C,  the treasurer shall provide a receipt for the payment stating:
1. The total amount paid.
2. The date of payment.
3. The parcel identification number.
C. The treasurer shall establish procedures for issuance or nonissuance of receipts.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18056 - Partial payment of taxes; certificates of purchase; delinquent taxes; payment plan agreement; fee

42-18056.
Partial payment of taxes;  certificates of purchase;  delinquent taxes;  payment plan agreement;  fee
A. At any time before either installment of the tax becomes delinquent,  the county treasurer shall accept a partial payment or payments of the tax in an amount of at least ten percent of the installment and in an amount of at least $10. The treasurer shall credit the taxpayer with the payment,  and if any part of the tax or any installment remains unpaid at the date of delinquency,  the delinquency relates only to the amount remaining unpaid.
B. In accepting payments under subsection A of this section,  the county treasurer shall issue a receipt to the taxpayer,  subject to section 42-18055,  subsection C,  stating that it covers a partial payment of taxes.
C. For all certificates of purchase sold during calendar year 2016 and afterwards for tax year 2014 and afterwards in a county with a population of more than three million persons if no prior year certificates of purchase are outstanding,  the county treasurer shall accept a partial payment in an amount equal to at least twenty-five percent of the principal amount shown on the oldest remaining year of the delinquency plus any accrued interest and fees due on the principal payment amount.
D. In accepting payments under subsection C of this section,  the county treasurer shall issue a partial payment statement to the taxpayer as provided by section 42-18154,  subsection C.
E. Partial payments on delinquent taxes shall be impounded and disbursed by the county treasurer as prescribed by section 42-18152,  subsection C,  when the impounded monies are sufficient to fully redeem the oldest outstanding certificate of purchase.
F. If no certificate of purchase is outstanding,  the county treasurer shall credit the taxpayer with the payment,  and if any part of the tax or any installment remains unpaid at the date of delinquency,  the delinquency relates only to the amount remaining unpaid.
G. Notwithstanding any other law,  a county treasurer may enter into a payment plan agreement with a taxpayer for a period of up to thirty-six months for paying the taxpayer's delinquent business personal property taxes of more than $1, 000. The county treasurer may charge a fee of not more than $150 for administrative costs associated with processing a payment plan agreement.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18057 - Payment of tax by part owner; lien for contribution; allocation of tax lien in event of parcel split or consolidation

42-18057.
Payment of tax by part owner;  lien for contribution;  allocation of tax lien in event of parcel split or consolidation
A. If a parcel of real property is assessed in its entirety to one or more persons and part of the property belongs to another person who does not appear on the assessment roll:
1. That person may pay a portion of the whole tax in proportion to the person's interest in the property.
2. The county treasurer shall receive the tax and give a receipt to the person,  subject to section 42-18055,  subsection C,  showing what part of the tax was paid.
B. A person who pays the tax on the whole parcel of which the person is a part owner has a lien on the share of the other part owner for that portion of the tax that was paid,  with interest. The person may enforce the lien in the same manner as any other lien.
C. After the tax roll is delivered to the county treasurer pursuant to section 42-18003 and after all other means to allocate taxes among parties have been exhausted,  the county treasurer may allocate the tax due for parcels of real property that were split or consolidated after September 30 of the valuation year as follows:
1. The allocation of the tax to the parcel or parcels shall be in equitable proportions.
2. There shall be no change in the total valuation or classification of the property as determined by the assessor.
3. The total primary and secondary taxes of the new parcel or parcels must be the same as the primary and secondary taxes assessed to the original parcel or parcels.
4. The county treasurer shall apportion the new tax amounts among the taxing authorities in the same manner that applied to the original parcel or parcels before being split or consolidated.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18058 - Collection and payment of tax on livestock in feedlot or stockyard; exceptions

42-18058.
Collection and payment of tax on livestock in feedlot or stockyard;  exceptions
A. The operator of a feedlot or stockyard shall collect and remit the tax on feeder livestock that are confined at the feedlot or stockyard for fattening before sale for slaughter. The operator shall remit the tax quarterly to the county treasurer based on the aggregate of the applicable tax rates that were in effect for the preceding tax year.
B. Tax shall not be collected or remitted on the following livestock:
1. Livestock that die before leaving the feedlot or stockyard.
2. Livestock that have previously been taxed in this state during the current tax year before arriving at the feedlot or stockyard.
3. Livestock that are held in the feedlot or stockyard for less than forty-five days.
C. The department shall prescribe procedures and provide forms that are necessary to implement this section.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18059 - Payment of tax on property sold at judicial sale or by fiduciary

42-18059.
Payment of tax on property sold at judicial sale or by fiduciary
If the tax has not been paid on property sold at judicial sale,  or sold by an executor,  administrator,  guardian or trustee,  the person making the sale shall pay the taxes,  penalties and costs from the proceeds of the sale.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18060 - Lien of fiduciary paying tax

42-18060.
Lien of fiduciary paying tax
If the tax on property is assessed to a person as agent for another,  or in a representative capacity,  that person has a lien on that property or any property of the principal in the fiduciary's possession until the fiduciary is indemnified against the tax payment,  or if the fiduciary has paid the tax,  until the fiduciary is reimbursed for the payment.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18061 - Refund of overpayment due to change in tax roll; reversion of unclaimed refund

42-18061.
Refund of overpayment due to change in tax roll;  reversion of unclaimed refund
A. If a change is made in the tax roll pursuant to law,  the county treasurer shall refund any taxes that have been overpaid as a result of the change as follows:
1. If monies are available,  the county treasurer shall pay the refunds out of those monies in the current year.
2. If monies are not available,  the board of supervisors shall budget for the refund in the next fiscal year.
3. The county treasurer is entitled to credit for the refunds in the next accounting after the repayment with each of the political subdivisions and this state to which the overpayment of tax was distributed.
4. The state and any affected political subdivision shall include in their budgets for the fiscal year the proportional amount of the refund for which each is liable.
B. If a refund that is authorized by this section is unpaid and unclaimed two years after the fiscal year in which it was budgeted,  the monies that were budgeted for the refund revert to the appropriate fund of the political subdivision that levied the tax.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18101 - Sale and foreclosure of tax liens; effect of insubstantial failure to comply

42-18101.
Sale and foreclosure of tax liens;  effect of insubstantial failure to comply
A. The county treasurer shall secure the payment of unpaid delinquent taxes by using the provisions of this article and articles 4,  5 and 6 of this chapter to sell the tax liens provided for in section 42-17154 and to foreclose the right to redeem.
B. An insubstantial failure to comply with these provisions does not affect the validity of:
1. The assessment and levy of taxes.
2. Any tax lien on real property for delinquent unpaid taxes.
3. The sale of a tax lien or the foreclosure of the right to redeem by which tax collection is enforced.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.