reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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. Within three hundred sixty-five days before the expiration date,  the county treasurer shall notify the purchaser by certified mail of the pending expiration. Within thirty days after expiration,  the treasurer shall notify the purchaser by mail or email,  if practicable,  that the lien and certificate of purchase or registered certificate have expired.
C. 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 after the termination of such a prohibition.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 42-18201,  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,  as determined by section 42-13051,  at the property owner's mailing address according to the records of the county assessor in the county in which the property is located.
(b) The situs address of the property,  if shown on the tax roll and if different from the property 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 county assessor's description of the real property.
4. The certificate of purchase number.
5. The proposed date of filing the action.
C. If the purchaser:
1. Complies with subsection A,  paragraph 1,  subdivisions (a),  (b) and (c) of this section,  the purchaser is considered to have substantially complied with the requirements of this section and is not required to send the notice to any other address.
2. Fails to send the notice required by this section,  the purchaser is considered to have substantially failed to comply with this section. A court may not enter any judgment to foreclose the right to redeem under this article until the purchaser sends the notice required by this section.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18303 - Auction and sale of land held by state under tax deed; disposition of proceeds

42-18303.
Auction and sale of land held by state under tax deed;  disposition of proceeds
A. After advertisement,  pursuant to section 42-18302,  the board of supervisors may sell the real property in the county held by the state by tax deed to the highest bidder for cash except as provided in subsections E and F of this section. The property may also be posted on the treasurer's website. The sale may include a live auction or an online bidding process in which the board receives bids electronically over the internet in a real-time,  competitive bidding event.
B. On selling the property,  the board of supervisors shall execute and deliver to the purchaser,  at the purchaser's cost,  a deed conveying the title of the state in and to the parcel purchased. The deed shall be acknowledged by the chairman and clerk of the board.
C. The purchase money shall be paid to the county treasurer. After deducting and distributing interest,  penalties,  fees and costs charged against the parcel,  the treasurer shall apportion monies to the funds of the various taxing authorities in proportion to their current share of the taxes charged against real property. Any balance remaining with the treasurer after payment of the taxes,  interest,  penalties,  fees and costs shall be paid to the owner of the property who was dispossessed by the sale.
D. If the property is not sold before the time for the next succeeding notice of sale,  the board of supervisors may omit it from the notice.
E. The board of supervisors may accept an offer from,  and sell real property held by this state by tax deed to,  the county or a city,  town or special taxing district in the county for a public purpose related to transportation or flood control. The board of supervisors shall convey the deed and apportion the monies received in the transaction in the manner prescribed by this section.
F. The board of supervisors may sell real property in the county held by the state by tax deed to the owner of contiguous real property that is used for residential purposes,  and the board may accept an offer by the contiguous owner to purchase the property,  if both of the following conditions apply:
1. Both the property offered for sale and the contiguous property were at one time under common ownership,  or the property offered for sale is part of a common area maintained by a homeowners' association as determined by the county assessor.
2. The property offered for sale cannot be separately used for residential purposes pursuant to applicable building codes and ordinances of the jurisdiction in which the property is located due to its size,  configuration or recorded common area restrictions.
G. If an offer under subsection E or F of this section is pending at the time of the auction under this section,  the board of supervisors shall remove the property from the auction.
H. Subsection F of this section does not apply if there is more than one contiguous parcel of property that meets the requirements prescribed by subsection F of this section.
2023 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.
2023 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.
2023 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.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18353 - Certificate of removal and abatement; purging record of tax, penalty and interest

42-18353.
Certificate of removal and abatement;  purging record of tax,  penalty and interest
A. On finding that a situation described in section 42-18351 exists for any taxable year or years,  and on receiving the approval of the board of supervisors,  the county treasurer shall prepare a certificate of removal and abatement stating:
1. The name of the property owner.
2. A description of the property.
3. The tax parcel number.
4. The years and amounts of tax,  penalty and interest involved.
5. The extent to which the lien is proposed to be removed and the extent to which the tax,  penalty and interest are proposed to be abated pursuant to this section.
B. The county treasurer shall present the certificate of removal and abatement to the board of supervisors for the board's approval. The certificate of removal and abatement is final and effective when approved by the board of supervisors.
C. When a certificate of removal and abatement becomes final and effective the county treasurer shall:
1. Delete from the delinquent list and the record of tax lien sales the tax,  interest and penalty covered by the certificate.
2. Make a notation in those records that the deletion was made pursuant to a certificate that was duly issued pursuant to this section and stating the number of the certificate.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18401 - Collection of personal property tax by seizure and sale

42-18401.
Collection of personal property tax by seizure and sale
A. At any time after receiving the roll the county treasurer may collect the taxes due on personal property by seizure and sale if not otherwise collected.
B. The sale shall be at public auction after notice of one week of the time and place of the sale by publication in a newspaper in the county or by posting notices of the sale in three public places in the county. The notice shall state that a sufficient amount of the property will be sold to pay the taxes,  fees and costs.
C. For seizing and selling personal property the treasurer may charge in each case three dollars and the same mileage as allowed by law to the sheriff in serving civil process.
D. On payment of the purchase price and delivery of the property with a bill of sale,  the title to the property vests in the purchaser.
E. Any amount collected that exceeds the taxes,  fees and costs shall be returned to the owner of the property sold and,  until claimed,  shall be deposited in the county treasury subject to the order of the owner.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18402 - Seizure and sale of personal property about to be removed or concealed

42-18402.
Seizure and sale of personal property about to be removed or concealed
If the county treasurer has reason to believe that a person whose personal property is assessed for taxes is about to remove the property from the county,  or sell,  conceal or otherwise dispose of the property,  the treasurer shall immediately,  after the taxes are due,  collect the taxes with costs and charges by seizure and sale of any personal property of the person in the manner provided by section 42-18401.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-18403 - Notice required before seizing railroad rolling stock

42-18403.
Notice required before seizing railroad rolling stock
Before seizing the rolling stock of a railroad company,  if the real property of the company in the county is not sufficient to secure payment of the tax on both the real and personal property assessed to the company,  the county treasurer shall notify one of the agents,  conductors or persons in charge of a station or freight depot of the company that unless the tax is paid within ten days the treasurer will seize the personal property belonging to the company for taxes due.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19001 - Powers of county assessor

42-19001.
Powers of county assessor
In administering this chapter the assessor has the same authority that is granted to county assessors under chapters 13 and 15 of this title and all other authority that is granted to county assessors under any law of this state and that does not conflict with this chapter.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19002 - Personal property tax roll

42-19002.
Personal property tax roll
A. The county assessor shall enter the valuation of personal property on the personal property tax roll.
B. The personal property tax roll shall include:
1. The name and residence of the person who owns the personal property or who possesses the property and reports the property for taxation,  if the person is known. If the name of the owner of the property is not known,  the property shall be listed,  valued and entered on the roll to " unknown owner" .
2. A description of the property sufficient to identify it.
3. The location of the property.
4. The rate of taxation levied against the property.
C. The roll shall be in a proper format for extending the tax levied on the property.
D. The county assessor may administratively designate on the roll which property is subject to section 42-17153,  subsection B and to section 42-19117 when forwarding the roll to the board of supervisors.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19003 - Improvements on unpatented land, mining claims or state land; exemption

42-19003.
Improvements on unpatented land,  mining claims or state land;  exemption
A. Improvements,  appurtenances,  wells,  stock tanks and any other fixed property that is located on unpatented land,  a mining claim or state land not secured by patented real property:
1. Shall be valued as personal property.
2. Are subject to sale as provided by this chapter.
B. A description sufficient to identify the property shall be entered on the personal property tax roll of the county.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19003.01 - Computers and equipment; hardware; software; definition

42-19003.01.
Computers and equipment;  hardware;  software;  definition
A. Except as provided by subsection C of this section,  personal computers and general purpose computers used in a trade or business shall be valued as personal property.
B. Operating system software necessary to enable the operation of personal computers,  general purpose computers and peripheral equipment shall be valued as a part of the computer on which it is installed.
C. All other software,  other than operating system software,  whether it is canned or customized for a specific application by a personal computer or a general purpose computer,  shall not be valued as personal property.
D. For the purposes of this section,  " operating system software"  means the collection of software that directs the computer's low-level operations,  controlling and scheduling the execution of application programs and managing the low-level operation of storage,  input,  output and communication resources.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19004 - Property in transit and transient property

42-19004.
Property in transit and transient property
A. Personal property that is in transit through a county shall be assessed in the county where the owner is domiciled.
B. Transient property that is used in business or commerce in this state shall be assessed in the county where it is found.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19005 - Property leased or rented from inventory

42-19005.
Property leased or rented from inventory
A. Subject to section 42-19103,  personal property that is periodically leased or rented from the inventory of retailers or wholesalers shall be assessed in the same manner as other personal property included in class one pursuant to sections 42-12001 and 42-15001.
B. The department shall:
1. Establish the method of determining the valuation of such property.
2. Prescribe all forms and reports required under this section.
C. Each retailer and wholesaler that leases or rents personal property from its inventory shall file an affidavit of particulars with the county assessor not later than the tenth day of each month for the preceding month's activity.
D. This section does not apply to property that is owned and held by persons primarily engaged in the business of renting personal property.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19006 - Notice of valuation

42-19006.
Notice of valuation
A. On or before August 30 the assessor shall mail a notice of valuation,  in the form prescribed by the department,  to either:
1. The owner of the personal property,  if known.
2. The person in whose possession it is found at the time of valuation.
B. The owner or person in possession of the property may petition the assessor for review pursuant to section 42-19051.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19007 - Transmission of personal property valuation to county treasurer

42-19007.
Transmission of personal property valuation to county treasurer
A. On or before August 25 the assessor shall transmit the personal property valuations to the county treasurer.
B. The personal property tax roll shall contain all valuations of personal property made by the assessor since the last preceding personal property tax roll.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19051 - Administrative review of valuation or classification by assessor

42-19051.
Administrative review of valuation or classification by assessor
A. The owner of property that is valued by the assessor or the person in whose possession it is found may appeal to the assessor within thirty days after the date the notice was delivered by filing a petition with the assessor on a form prescribed by the department. The petition shall set forth in writing:
1. The owner's opinion of the value or legal classification of the property.
2. Substantial information that justifies the opinion of value or legal classification in order for the assessor to consider the information for the purpose of basing a change in the valuation or legal classification.
B. The assessor shall rule on each petition within twenty days after it is filed.
C. The notice provided under this section shall be in the same manner as prescribed in section 42-16056.
D. If the request of the petitioner is denied,  in whole or in part,  the assessor shall deliver to the petitioner written notice of the grounds for refusing to grant the request contained in the petition.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19052 - Appeal from assessor

42-19052.
Appeal from assessor
A. A person who appeals to the assessor pursuant to section 42-19051 may appeal to:
1. The county board of equalization,  if a county board has been established in the county,  within twenty days after the date of the assessor's notice of refusal or decision. The appeal shall be in the same manner as prescribed by chapter 16,  article 3 of this title.
2. The state board of equalization,  if a county board has not been established in the county,  within twenty days after the date of the assessor's notice of refusal or decision. The appeal shall be in the same manner as prescribed by chapter 16,  article 4 of this title.
B. Any party that is dissatisfied with the decision of the board may appeal the decision to court as prescribed in chapter 16,  article 5 of this title.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19103 - Proration of tax on property that is leased or rented from inventory

42-19103.
Proration of tax on property that is leased or rented from inventory
The taxes that are levied on personal property that is periodically leased or rented from the inventory of retailers or wholesalers assessed pursuant to section 42-19005 shall be prorated by three hundred sixty-fifths to be determined by the number of days the property is leased or rented.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19106 - Lien of taxes

42-19106.
Lien of taxes
A. The tax that is levied against personal property is a lien against the property and is prior and superior to any other liens of every kind and description regardless of when another lien attached.
B. The lien shall not be discharged until the taxes are paid or the title to the property vests in a purchaser of the property for taxes.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19107 - Unlawful sale, transfer or removal of personal property; classification

42-19107.
Unlawful sale,  transfer or removal of personal property;  classification
A. It is unlawful for the owner,  a lienholder,  a conditional vendor or any other person to knowingly sell or transfer personal property or remove it from its location until the taxes on the property are paid.
B. A person who violates this section is guilty of a class 1 misdemeanor. Any fine collected under this subsection shall be deposited,  pursuant to sections 35-146 and 35-147,  in the state general fund.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-19108 - Issuance of tax bill

42-19108.
Issuance of tax bill
A. After personal property tax becomes delinquent,  the county treasurer shall make and deliver to the sheriff a tax bill directing the sheriff to seize and sell as much of the personal property as is necessary to pay the taxes,  interest and costs of seizure and sale. The treasurer:
1. May issue the tax bill within thirty days after the first installment authorized by section 42-18052 becomes delinquent.
2. Shall issue the tax bill within thirty days after the second installment becomes delinquent or after the entire amount is delinquent under section 42-18052,  subsection C.
B. The tax bill may be in the following form:
Tax bill
______________________ county,  Arizona
In the matter of the delinquent
personal property tax assessed
against ______________________.
To the sheriff of _______________________ county,  Arizona:
You are commanded to seize and sell the following personal property:
(Description)
Or as much of it as is necessary to pay the amount of $___________,  constituting delinquent taxes assessed against the property,  plus ____% interest on that amount from (Date) ,  as prescribed by law,  and the cost of sale.
This tax bill is your warrant of authority to seize the property,  make the sale and make and deliver a bill of sale to the purchaser of the property. You are authorized to seize and sell the property in any county where the property may be found.
__________________________________
__________________ County treasurer
(Date)