Tax Lien
S
a
l
e
2024
Revised on
3/15/2024
PIMA COUNTY TREASURER’S OFFICE
Chris Ackerley
Pima County Treasurer
P
I
M
A
C
O
UN
T
Y
T
A
X
L
I
E
N
SALE
F
E
B
R
U
A
R
Y
2024
TABLE OF
C
O
N
T
E
N
T
S
I.
D
I
S
C
L
A
I
M
E
R
.............................................................................................................................. ....... 2
II.
R
EC
O
MM
E
N
D
A
T
I
O
N
S
........................................................................................................................ 3
A. PIMA
C
O
U
N
T
Y
’
S
B
E
S
T
.................................................................................................................... 3
B.
WHAT YOU SHOULD
DO
/
K
N
O
W
..................................................................................................... 3
C.
R
E
S
O
U
R
CE
S
................................................................................................................................... 3
III.
DEFINITION AND PROCEDURES OF A
“
T
A
X
LIEN
S
A
L
E
”
.............................................................................. 4
A. DELINQUENT PROPERTY TAXES
IN PIMA
C
O
U
N
T
Y
.................................................................................. 4
B. BIDDER
R
E
G
I
S
T
R
A
T
I
O
N
................................................................................................................... 5
C. THE BIDDING
P
R
O
CE
D
U
R
E
............................................................................................................... 5
D. AMOUNT OF
P
U
R
C
H
A
S
E
................................................................................................................ 5
E. PAYMENT
FOR
CE
R
T
I
F
I
C
A
T
E
............................................................................................................. 5
F. REGISTER OF CERTIFICATES OF
P
U
R
C
H
A
S
E
............................................................................................. 6
G. TRANSFER OF CERTIFICATE OF P
U
R
C
H
A
S
E
............................................................................................ 6
IV. THE DEEDING
P
R
O
CE
SS
....................................................................................................................... 6
V.
REDEMPTION OF A TAX LIEN
CE
R
T
I
F
I
C
A
T
E
.............................................................................................. 6
VI. NEW ASSIGNMENT
P
U
R
C
H
A
S
E
S
........................................................................................................... 7
VII. SUBSEQUENT TAX
P
U
R
C
H
A
S
E
S
............................................................................................................ 7
VIII. EXPIRATION OF TAX
L
I
E
N
S
................................................................................................................ 7
IX. CONTACT
I
N
F
O
R
M
A
T
I
O
N
.................................................................................................................. 8
X. COUNTY ATTORNEY
D
I
S
C
L
A
I
M
E
R
.......................................................................................................... 8
2
I.
D
I
S
C
L
A
I
M
E
R
(
M
a
nd
a
t
o
r
y
R
e
a
d
i
n
g
)
Welcome
to the
Pima
C
o
un
t
y
2024 Tax Lien
S
a
l
e
.
This is
a
public sale
of
d
e
li
nqu
e
n
t
real property
t
ax
e
s
,
held
pu
r
s
u
a
n
t
to
Arizona Revised
S
t
a
t
u
t
e
s
,
T
i
t
l
e
42,
C
h
a
p
t
e
r
18
A
r
t
i
c
l
e
3,
S
e
c
t
i
o
n
42-18126, and
the law of the land.
To
t
h
o
s
e
of
you
who
are new
to
t
h
i
s
t
y
p
e
of
sale,
I
would like
to
make clear
the
manner
in
which
t
h
i
s
s
a
l
e
will
be
c
o
ndu
c
t
e
d
,
e
xa
c
t
l
y
on what you are
bidding,
and what you will
receive
in the event you are
s
u
cc
e
ss
f
u
l
in
purchasing a
t
ax
lien
on
a
property.
You
are
not
bidding an
a
m
o
un
t
that
you wish
to
pay
in
order
to
o
b
t
a
i
n
a
C
e
r
t
i
f
i
c
a
t
e
of
Purchase; you
are
bidding
the rate of
i
n
t
e
r
e
s
t
that you
are
willing to
a
cc
e
p
t
on your
i
n
v
e
s
t
m
e
n
t
.
The
a
m
o
un
t
s
printed in the
newspaper
are the
base
tax,
i
n
t
e
r
e
s
t
,
p
e
n
a
l
t
i
e
s and any fees
due through
February
2024.
You
are not
purchasing
property, but a tax lien
a
g
a
i
n
s
t
the property in the amount of your
i
n
v
e
s
t
m
e
n
t
.
In the
absence
of
any
future
p
a
y
m
e
n
t
s
by
the
property owner, your
C
e
r
t
i
f
i
c
a
t
e
of
Purchase allows you
to make
s
ub
s
e
qu
e
n
t
p
a
y
m
e
n
t
s
of
d
e
li
nqu
e
n
t
t
ax
e
s
.
This
amount will be
added
to your initial
i
n
v
e
s
t
m
e
n
t
and
c
o
n
t
i
nu
e
to
draw
i
n
t
e
r
e
s
t
at
the
same
rate
as originally
bid until
such
time
as
the
t
ax
lien is redeemed
or
a foreclosure
a
c
t
i
o
n
r
e
s
u
l
t
s
.
P
u
r
s
u
a
n
t
to
Arizona Revised
S
t
a
t
u
t
e
s
,
S
e
c
t
i
o
n
42-18201,
you
m
u
s
t
hold the
c
e
r
t
i
f
i
c
a
t
e
for a period of three
years
from the date of original offering before initiating an action in
S
up
e
r
i
o
r
C
o
u
r
t
.
You
are
advised
to
i
n
v
e
s
t
i
g
a
t
e
,
prior to
bidding
,
to
d
e
t
e
r
m
i
n
e
whether
the
property
would be of
s
u
ff
i
c
i
e
n
t
u
s
e
or
value
to
you
should you be
in
a
p
o
s
i
t
i
o
n
to
o
b
t
a
i
n
a deed
at
some
future date.
Legal
d
e
s
c
r
i
p
t
i
o
n
s
are
o
b
t
a
i
n
e
d
from the a
ss
e
ss
m
e
n
t
and tax roll
g
e
n
e
r
a
t
e
d
by the
C
o
un
t
y
A
ss
e
ss
o
r
,
who
does
not
g
u
a
r
a
n
t
ee
the
d
e
s
c
r
i
p
t
i
o
n
s
are complete or entirely correct.
You
are
advised
t
o
i
nd
e
p
e
nd
e
n
t
l
y
verify
legal
d
e
s
c
r
i
p
t
i
o
n
s
prior to bidding.
O
t
h
e
r
w
i
s
e,
d
i
ff
i
c
u
l
t
i
e
s
,
including
o
b
t
a
i
n
i
n
g
t
i
t
l
e
insurance, may occur
in
c
o
nn
e
c
t
i
o
n
with
f
o
r
e
c
l
o
s
u
r
e
.
In the
e
v
e
n
t
of a
b
a
n
k
r
up
t
c
y
proceeding,
either
before
or after the
sale
of the
lien,
there
is
no guarantee the
purchaser
of the tax lien will be
refunded h
i
s
/
h
e
r
entire
purchase
a
m
o
un
t
,
receive
the anticipated
i
n
t
e
r
e
s
t
,
or receive any
i
n
t
e
r
e
s
t
w
h
a
t
s
o
e
v
e
r
.
The
United
S
t
a
t
e
s
B
a
n
k
r
up
t
c
y
C
o
u
r
t
will make that determination! You
will not be able to pursue any foreclosure action while the bankruptcy stay is in effect.
In the
e
v
e
n
t
a property
has been
s
p
li
t
from
a
n
o
t
h
e
r
property with
d
e
li
nqu
e
n
t
t
ax
e
s
,
there
may
be tax
liens
prior
and superior
to the
one you are purchasing. You are advised
to
research such genealogy
and
t
ax
s
t
a
t
u
s
prior
to bidding.
Due
to
r
e
-
p
l
a
tt
i
n
g
,
conveyances,
e
t
c
.
,
real
e
s
t
a
t
e
may have
a different
legal
d
e
s
c
r
i
p
t
i
o
n
a
nd
/
o
r
different parcel
number for different tax
years. Once again
you are
advised
to
research
the
genealogy
of a
property
prior to
bidding
in
order
to
buy all
d
e
li
nqu
e
n
t
t
ax
e
s
under all parcel numbers
for that property.
You
are
advised
that,
pu
r
s
u
a
n
t
to the
laws
of the
S
t
a
t
e
of
Arizona, specifically
ARS
42-18116,
in the e
v
e
n
t
a
person
to
whom a
t
ax
lien has been sold fails
to
pay
the
a
m
o
un
t
due and
the
sale has closed,
the
Treasurer may
recover
the
a
m
o
un
t
bid
by civil
a
c
t
i
o
n
in
a court
of
c
o
m
p
e
t
e
n
t
j
u
r
i
s
d
i
c
t
i
o
n
.
3
Again, I would like to welcome you to the Pima County Tax Lien Sale - in my humble opinion - the
ultimate in buyer beware. On your own volition, you are about to do business with government and
government has written every one of the rules by which we play this game.
C
a
v
e
a
t
emptor!
L
e
t
the
buyer beware!
Good luck and good
bidding.
II.
R
EC
O
MM
E
N
D
A
T
I
O
N
S
A.PIMA
C
O
U
N
T
Y
’
S
B
E
S
T
As
a potential
i
n
v
e
s
t
o
r
of tax
liens,
you are
advised
to
t
h
o
r
o
u
g
h
l
y
research
all
a
s
p
e
c
t
s
of property you
are
i
n
t
e
r
e
s
t
e
d
in to
d
e
t
e
r
m
i
n
e
i
t
s
value
to you.
B.
WHATYOUSHOULD
DO
/
K
N
O
W
You should
i
nd
e
p
e
nd
e
n
t
l
y
verify legal
d
e
s
c
r
i
p
t
i
o
n
s
of
p
r
o
p
e
r
t
i
e
s
before
bidding.
O
t
h
e
r
w
i
s
e,
d
i
ff
i
c
u
l
t
i
e
s
,
including
o
b
t
a
i
n
i
n
g
title
insurance, may occur during foreclosure
p
r
o
c
ee
d
i
n
g
s
.
You should research genealogy and
tax
s
t
a
t
u
s
of
p
r
o
p
e
r
t
i
e
s
before
bidding.
Pima
C
o
un
t
y
and
the
P
i
m
a
C
o
un
t
y
Treasurer
make no title
w
a
rr
a
n
t
i
e
s
on
p
r
o
p
e
r
t
i
e
s
at the
sale.
Neither the
C
o
un
t
y
nor the
Treasurer
w
a
rr
a
n
t
s
title
concerning disclosed
or
undisclosed
title
problems including any
environmental
problems.
You should know
that on
c
e
r
t
a
i
n
parcels,
in
addition
to
ad valorem
t
ax
e
s
offered
for
a
t
ax
lien sale,
there
might
be special
a
ss
e
ss
m
e
n
t
s or other liens
due
that
are unknown
to the
Pima
C
o
un
t
y
T
r
e
a
s
u
r
e
r
.
You should know
that in the
e
v
e
n
t
the
Board
of
S
up
e
r
v
i
s
o
r
s
r
e
t
r
o
a
c
t
i
v
e
l
y
cancels
a
property
or
c
o
rr
e
c
t
s
the
v
a
l
u
a
t
i
o
n
or
c
l
a
ss
i
f
i
c
a
t
i
o
n
of
a property by
r
e
s
o
l
u
t
i
o
n
,
you might
not
receive
the
a
n
t
i
c
i
p
a
t
e
d
i
n
t
e
r
e
s
t
.
You should know
that in the
e
v
e
n
t
of
b
a
n
k
r
up
t
c
y
proceedings
either before
or after the
sale
of
a
t
ax
lien, there
is
no
g
u
a
r
a
n
t
ee
that the
i
n
v
e
s
t
o
r
of the tax lien will be
refunded h
i
s
/
h
e
r
entire
purchase
amount,
receive
the
a
n
t
i
c
i
p
a
t
e
d
i
n
t
e
r
e
s
t
,
or
receive
any
i
n
t
e
r
e
s
t
w
h
a
t
s
o
e
v
e
r
.
The
U
n
i
t
e
d
S
t
a
t
e
s
B
a
n
k
r
up
t
c
y
C
o
u
r
t
w
ill
m
a
k
e
t
h
a
t
determination.
Liens
will be offered for
sale
that are
c
u
rr
e
n
t
l
y
under
bankruptcy protection.
We
will
provide
you a
li
s
t
of
t
h
o
s
e
parcels
that
are under
b
a
n
k
r
up
t
c
y
protection,
to the
b
e
s
t
of our
knowledge. We make
no
w
a
rr
a
n
t
i
e
s
as
to the
accuracy
or
c
o
m
p
l
e
t
e
n
e
ss
of
t
h
i
s
li
s
t
.
It
is provided
t
o
you as a
c
o
u
r
t
e
s
y
by
the
T
r
e
a
s
u
r
e
r
’
s
Office.
C.
R
E
S
O
U
R
CE
S
A wide
v
a
r
i
e
t
y
of
research
m
a
t
e
r
i
a
l
s
on
property
tax
liens are available
to the
general
public.
The
P
i
m
a
C
o
un
t
y
T
r
e
a
s
u
r
e
r
’
s
Office has
c
o
m
pu
t
e
r
s
to
research
C
o
un
t
y
and
T
r
e
a
s
u
r
e
r
’
s
Office records.
We
a
l
s
o
provide d
a
t
a
at
your
r
e
qu
e
s
t
for a non-refundable
fee
of $50.00.
Members
of the
T
r
e
a
s
u
r
e
r
’
s
Office
s
t
a
ff
are available Monday
t
h
r
o
u
g
h
Friday,
b
e
t
w
ee
n
8:00
AM
and 5:00 PM
to
a
ss
i
s
t
in
answering
t
ax
lien qu
e
s
t
i
o
n
s
.
They can be reached
at
(520)
724-8341.
You
may obtain general tax information by
v
i
s
i
t
i
n
g
the
Treasurer
and
Assessor
web
s
i
t
e
s
at
www
.
t
o
.
p
i
m
a
.
g
o
v
and www.asr.pima.gov
.
For
a
dd
i
t
i
o
n
a
l
information
regarding
t
h
e
s
e
services,
p
l
e
a
s
e
c
o
n
t
a
c
t
our office at
1-
520-724-8341. To
obtain information
regarding Arizona Revised
S
t
a
t
u
t
e
s
,
you may
v
i
s
i
t
the
Arizona
S
t
a
t
e
4
G
o
v
e
r
n
m
e
n
t
w
e
b
s
i
t
e
A.L.I.S.
(Arizona
L
e
g
i
s
l
a
t
i
v
e
Information
S
e
r
v
i
c
e
s
)
at
www
.
a
z
l
e
g
.
gov
.
The Pima
C
o
un
t
y
T
r
e
a
s
u
r
e
r
’
s
Office
p
r
e
s
e
n
t
s
the information within
t
h
i
s
d
o
c
u
m
e
n
t
as
a
service
to the public.
We have
tried to
ensure
that the
information
within
t
h
i
s
d
o
c
u
m
e
n
t
is
a
cc
u
r
a
t
e
.
The
T
r
e
a
s
u
r
e
r
’
s
Office
makes
no warranty or
g
u
a
r
a
n
t
ee
concerning
the
accuracy
or reliability of the information contained herein.
Assessing accuracy
and reliability of information
is
the
r
e
s
p
o
n
s
i
b
ili
t
y
of each individual.
The
T
r
e
a
s
u
r
e
r
’
s
Office shall
not be
liable
for
errors
c
o
n
t
a
i
n
e
d
herein
or for
any damages
in
c
o
nn
e
c
t
i
o
n
with the
use
of the
information
herein.
III.
DEFINITION AND PROCEDURES OF A
“
T
A
X
LIEN
S
A
L
E
”
A. DELINQUENTPROPERTYTAXES
INPIMA
C
O
U
N
T
Y
The Pima
C
o
un
t
y
Tax Lien
S
a
l
e
is
held
annually
in
February
(A.R.S.
42-18112).
The sale involves
the
o
ff
e
r
/
pu
r
c
h
a
s
e
of
d
e
li
nqu
e
n
t
t
ax
e
s
for tax
years 2022 and
prior.
To
be
included
in the
sale,
t
ax
e
s
m
u
s
t
be
d
e
li
nqu
e
n
t
for two
or
more years.
(ARS
42-18104). For
example:
2022
t
ax
liens
will
be offered
for
sale
in
February 2024
(A.R.S.
42
-
18104)
2021
t
ax
liens were offered
for
sale
in
February
2023
2020
t
ax
liens were offered
for
sale
in
February
2022
You are NOT purchasing
property.
I
n
s
t
e
a
d
,
as an
i
n
v
e
s
t
o
r
in
Pima
C
o
un
t
y
,
you are purchasing
a tax lien
(
C
e
r
t
i
f
i
c
a
t
e
of
Purchase)
in the
a
m
o
un
t
of
all
t
ax
e
s
due,
i
n
t
e
r
e
s
t
charges and
r
e
l
a
t
e
d
fees. A
C
e
r
t
i
f
i
c
a
t
e
of
P
urchase
or
CP
is defined as
a lien
d
o
c
u
m
e
n
t
signifying
p
a
y
m
e
n
t
of
d
e
li
nqu
e
n
t
secured
property
t
ax
e
s
by
an
“
i
n
v
e
s
t
o
r
.
”
The
lien
a
g
a
i
n
s
t
the
property
is sold
in
an open
c
o
m
p
e
t
i
t
i
v
e
bidding process based
on the
l
o
w
e
s
t
i
n
t
e
r
e
s
t
r
a
t
e
to
be received by
the
i
n
v
e
s
t
o
r
.
Bids are
a
cc
e
p
t
e
d
in
1%
d
e
c
r
e
m
e
n
t
s
. Zero percent (0%) bids are
acceptable.
By
S
t
a
t
e
S
t
a
t
u
t
e
s
,
a
formal
li
s
t
of all
d
e
li
nqu
e
n
t
parcels is
a
d
v
e
r
t
i
s
e
d
in the
issue(s)
of a
paper
of general
c
i
r
c
u
l
a
t
i
o
n at least
two
weeks
prior to the
sale. The
p
r
o
p
e
r
t
i
e
s
s
ub
j
e
c
t
to the
2024
tax lien
sale
of delinquent
2022 and
prior
t
ax
e
s
will
be published
in the
Daily
T
e
rr
i
t
o
r
i
a
l
.
To
o
b
t
a
i
n
a copy
of the
li
s
t
,
please
contact the
Daily
T
e
rr
i
t
o
r
i
a
l
at (520) 294-1200.
The
li
s
t
i
n
g
is also published
on the Internet at
www.ananews.com where
you
will find the
a
pp
r
o
p
r
i
a
t
e
link.
5
B.BIDDER
R
E
G
I
S
T
R
A
T
I
O
N
All prospective investors must register at RealAuction.com. Pima County adheres to the Single Simultaneous
Bidding Entity Rule which requires that each bidding entity shall register only once for the purpose of bidding on
or purchasing tax certificates and shall not have a contractual, legal, or financial relationship with any other
bidding entity registered in the Pima County Tax Lien Sale. This rule governs tax certificate sales that are
conducted utilizing a competitive bid auction process and does not apply to county held, direct purchase
transactions or the transfer of certificates after the tax lien sale has concluded.
C.THEBIDDING
P
R
O
CE
D
U
R
E
The 2024 Tax Lien Sale will be held on line and hosted by RealAuction.com. Liens will be offered for sale by the
corresponding sequence number for each parcel in the order they appear in the newspaper. Liens will be
segregated into batches to facilitate the bidding process. The bidding will start at 16% and must be in 1%
increments. A 0% bid is acceptable. The successful bidder must pay the entire amount due by date indicated
under the Bidding Rules on our auction website at RealAuction.com. You are advised that, pursuant to the laws
of the State of Arizona, specifically ARS 42-18116, in the event a person to whom a tax lien has been sold fails to
pay the amount due and the sale has closed, the Treasurer may recover the amount bid by civil action in a court
of competent jurisdiction. The sale continues until all liens are sold and/or the batches are closed. The auxiliary
session will start an hour after the final batch closes and will close at 5pm the following day. The auxiliary
session will include all tax parcels that were not sold during the regular sale. ALL SALES ARE FINAL.
D.AMOUNT OF
P
U
R
C
H
A
S
E
The amounts printed in the newspaper represent the total purchase amount, which includes the base tax
amount, interest accrued through February 2024, and penalties. Additional fees include a $10.00 certificate
fee and a non-refundable processing fee ranging from $1.00 to $10.00 per parcel, dependent upon purchase
amount, as well as any outstanding NSF fees unpaid at the time of the sale and the refundable fee charged by
Real Auction.
The County processing fees are assessed as follows:
For a
purchase
a
m
o
un
t
less
t
h
a
n
$50.00
the
fee
to
you is
$1.00,
for
a purchase
a
m
o
un
t
less
t
h
a
n
$200.00
your
fee is
$5.00.
Any purchase
a
m
o
un
t
$200.00
or
g
r
e
a
t
e
r
,
will
carry a fee
of $10.00.
The fee charged by Real Auction is assessed per delinquent tax year and is as follows: For an amount less than
$50.00 there is no fee for that year, for an amount between $50.00 and $200.00 the fee is $5.00 for that year.
Any amount greater than $200.00, will carry a fee of $10.00 for that year.
E. PAYMENT
FOR
CE
R
T
I
F
I
C
A
T
E
The total purchase amount must be paid by the date indicated in the bidding rules. Payment instructions will
be provided on the Real Auction website. Upon payment of the purchased tax liens, the investor will be issued
a receipt that indicates the parcel number, the certificate number and dollar amount paid. The receipt will not
include the fee charged by Real Auction.
ALL SALES ARE FINAL unless there are mitigating circumstances. Such circumstances should be placed in
writing and submitted to the Treasurer for their decision. A refund may be issued depending on the decision.
6
F.REGISTEROFCERTIFICATESOF
P
U
R
C
H
A
S
E
The Pima County Treasurer provides for a registered Certificate of Purchase in the Treasurer’s records in lieu of
a physical certificate (ARS 42-18118). Each bidder will receive a quarterly statement titled “Unmatured Tax
Lien Portfolio.” This statement will reflect all outstanding, unredeemed certificates of purchase for the bidder
number indicated on the statement. It will include the certificate number, parcel number, interest rate,
purchase date and certificate amount by tax year, and total certificate amount.
G. TRANSF EROFCERTIFICATEOFP
U
R
C
H
A
S
E
If not
redeemed,
a
C
e
r
t
i
f
i
c
a
t
e
of
Purchase (CP)
may be
t
r
a
n
s
f
e
rr
e
d
to another
r
e
g
i
s
t
e
r
e
d
bidder.
T
h
e
t
r
a
n
s
f
e
rr
i
n
g
owner
m
u
s
t
c
o
m
p
l
e
t
e
a
“
R
e
qu
e
s
t
for
R
e
a
ss
i
g
n
m
e
n
t
”
form
(found
on our
w
e
b
s
i
t
e
)
for each
CP.
After the form
has been
n
o
t
a
r
i
z
e
d
it
m
u
s
t
be
s
ub
m
i
tt
e
d
to the
Pima
C
o
un
t
y
T
r
e
a
s
u
r
e
r
’
s
Office
with a
$10.00
t
r
a
n
s
f
e
r
fee (per
CP)
for the
t
r
a
n
s
f
e
r
to be
processed. Once
the
t
ax
e
s
are
redeemed,
the
Treasurer
then
i
n
i
t
i
a
t
e
s
a
r
e
d
e
m
p
t
i
o
n
p
a
y
m
e
n
t
to the
l
a
s
t
CP
holder
on record.
IV. THE DEEDING
P
R
O
CE
SS
For an
i
n
v
e
s
t
o
r
to
o
b
t
a
i
n
a
J
ud
i
c
i
a
l
(
J
ud
g
m
e
n
t
)
Deed
to the
property
as
a
r
e
s
u
l
t
of
n
o
n
-
p
a
y
m
e
n
t
of a tax lien,
the
i
n
v
e
s
t
o
r
m
u
s
t
hold the tax lien
c
e
r
t
i
f
i
c
a
t
e
for a
minimum
of three (3)
years
from the date the certificate
was
f
i
r
s
t
offered for
sale.
A
foreclosure
action in a
Pima
C
o
un
t
y
court of competent
j
u
r
i
s
d
i
c
t
i
o
n
can order
a
t
r
a
n
s
f
e
r
of title from a property owner to a tax lien holder
because
of non-
p
a
y
m
e
n
t
of
property
t
ax
e
s
(A.R.S.
42
-
18203
/
18204)
.
As
an
example,
in the
case
of a
2012
tax lien
c
e
r
t
i
f
i
c
a
t
e
purchased
at the tax lien
sale
on
February
25,
2014, you could
file
an
a
c
t
i
o
n
in
a
court of
c
o
m
p
e
t
e
n
t
j
u
r
i
s
d
i
c
t
i
o
n
to
foreclosure
after
February 28,
2017 to
receive a
j
ud
g
m
e
n
t
deed
to the property.
Please be aware
that, if
you own six
or
more
l
o
t
s
in
a subdivision, you may be considered a
“
s
ubd
i
v
i
d
e
r
.
”
You
should
c
o
n
t
a
c
t
the
Arizona
D
e
p
a
r
t
m
e
n
t
of
Real
E
s
t
a
t
e
for
determination
and
i
n
s
t
r
u
c
t
i
o
n
.
V.
REDEMPTION OF A TAX LIEN
CE
R
T
I
F
I
C
A
T
E
Any time during the period an
i
n
v
e
s
t
o
r
holds
a tax lien
c
e
r
t
i
f
i
c
a
t
e,
it
is
s
ub
j
e
c
t
to
r
e
d
e
m
p
t
i
o
n
by the
property
owner, his
a
g
e
n
t
,
assignee,
attorney,
or by
any person having legal
or
e
qu
i
t
a
b
l
e
claim
therein,
including
a
purchaser
of a certificate of a different year or person making a charitable gift to the owner
(
A
.
R
.
S
.
42
-
18151
/
18153)
.
Full
p
a
y
m
e
n
t
of all
t
ax
e
s
,
i
n
t
e
r
e
s
t
and fees is required
to be
made
by the
property owner,
et al.
Pursuant to
A.R.S
42-18154A,
the
Treasurer
m
u
s
t
be
s
a
t
i
s
f
i
e
d
that the
person
or entity
redeeming
the lien
has
the
legal
right to redeem.
Recorded
d
o
c
u
m
e
n
t
s
or
evidence
of
recording may be required
to
e
s
t
a
b
li
s
h
proof of
right to redeem.
S
h
o
u
l
d
the tax lien certificate be
redeemed
any time prior to
deeding,
the
i
n
v
e
s
t
o
r
will
receive
the
purchase
amount,
less non-refundable fees, plus
the rate of
i
n
t
e
r
e
s
t
bid at the time of the
sale.
If
purchased
at the tax
lien
sale,
i
n
t
e
r
e
s
t
will
accrue
from March
1
st
and
each
month thereafter
un
t
il
redeemed
(A.R.S.
42-18153). Any
portion of
a
month
c
o
un
t
s
as a
whole month.
(A.R.S.
42-18053)
7
We offer you the option to receive your redemption
p
a
y
m
e
n
t
s
and
s
upp
o
r
t
i
n
g
documentation
e
l
e
c
t
r
o
n
i
c
a
ll
y.
The ACH
a
u
t
h
o
r
i
z
a
t
i
o
n
form will
be made available
to
you upon
r
e
qu
e
s
t
if at
any
time you
choose
to participate. The website also provides registration for ACH Redemption payments.
VI. NEW ASSIGNMENT
P
U
R
C
H
A
S
E
S
New assignments may be purchased online through RealAuction.com during the dates listed below:
April 1 through December 15
Please note that we do not sell new assignments during the months of January, February, and March. Purchase
amount and fees are collected as described in Article III section D. PURCHASE AMOUNT. Certificate fees are
collected per ARS 42-18118 and processing fees per ARS 42-18116.
Our office provides data for a fee of $50.00 with all the available parcels, which is updated monthly. Data fees are
non-refundable.
VII. SUBSEQUENT TAX
P
U
R
C
H
A
S
E
S
Lists for sub taxing (subsequent tax purchases) and the accompanying payments must be received by the Treasurer’s Office during the dates
listed below:
June 1 through December 15
Please note that if subsequent taxes are not purchased during those dates, they will be offered at the following tax lien sale as a separate
certificate. A fee of $5.00 (ARS 42-18121) is required for each parcel being subtaxed. Subtaxed years earn interest at the rate of the original
Certificate of Purchase. For example, if the original Certificate of Purchase is 10%, the subsequent years purchased will earn 10% interest.
Submissions may be submitted in person, by mail or e-mail. However, any submission consisting of more than 25 parcels must be submitted
electronically (e-mail or on disk) in Access, Excel, or CSV format. The electronic submission MUST include parcel, tax year, bid percent, and
amount.
VIII. EXPIRATION OF TAX
L
I
E
N
S
The Arizona Revised
S
t
a
t
u
t
e
s
provides
that the right to
bring an
a
c
t
i
o
n
to
foreclose
the right to redeem
t
e
r
m
i
n
a
t
e
s
ten
years
from the date the lien
was purchased. The
C
e
r
t
i
f
i
c
a
t
e
of
Purchase
or
r
e
g
i
s
t
e
r
e
d
c
e
r
t
i
f
i
c
a
t
e
then
expires and
the
lien is
void.
A judicial
proceeding
may prevent the
Pima
C
o
un
t
y
T
r
e
a
s
u
r
e
r
’
s
Office from voiding your lien on
i
t
s
records.
If
a
judicial proceeding
for the
C
e
r
t
i
f
i
c
a
t
e
of
Purchase begins before
the
e
x
p
i
r
a
t
i
o
n
d
a
t
e
of the
lien,
it
is
i
m
p
e
r
a
t
i
v
e
that
you provide
the
Pima
C
o
un
t
y
T
r
e
a
s
u
r
e
r
’
s
Office
with
v
e
r
i
f
i
c
a
t
i
o
n
of the judicial
proceeding as soon as
p
o
ss
i
b
l
e
.
8
IX. CONTACT
I
N
F
O
R
M
A
T
I
O
N
Phone: 520-724-8341
E
-
m
a
il
:
X.COUNTY ATTOR NEY
D
I
S
C
L
A
I
M
E
R
C
e
r
t
i
f
i
c
a
t
e
s
of
Purchase are fixed income financial
i
n
s
t
r
u
m
e
n
t
s
.
Pima
C
o
un
t
y
,
the
Pima
C
o
un
t
y
Board
of
S
up
e
r
v
i
s
o
r
s
,
the
Pima
C
o
un
t
y
Treasurer,
the
Pima
C
o
un
t
y
Assessor,
and the
Pima
C
o
un
t
y
R
e
c
o
r
d
e
r
(
“
P
i
m
a
C
o
un
t
y
”
)
make
no
r
e
p
r
e
s
e
n
t
a
t
i
o
n
with
r
e
s
p
e
c
t
to the
s
u
i
t
a
b
ili
t
y
of
such financial
i
n
s
t
r
u
m
e
n
t
s
a
s
i
n
v
e
s
t
m
e
n
t
s
.
The
tax and property information provided by
Pima
C
o
un
t
y
for the
sale
of tax lien
c
e
r
t
i
f
i
c
a
t
e
s
is
provided for
informational
purposes
only and
should
not be
c
o
n
s
t
r
u
e
d
as
any
r
e
c
o
mm
e
nd
a
t
i
o
n
,
value or
e
nd
o
r
s
e
m
e
n
t
.
The
buyer
assumes sole
r
e
s
p
o
n
s
i
b
ili
t
y
for
r
e
s
e
a
r
c
h
i
n
g
,
reviewing
and
d
e
t
e
r
m
i
n
i
n
g
the
risks
and
m
e
r
i
t
s
a
ss
o
c
i
a
t
e
d
with the
purchase
of tax lien
c
e
r
t
i
f
i
c
a
t
e
s
.
Pima
C
o
un
t
y
disclaims any and
all
w
a
rr
a
n
t
i
e
s
including
the
accuracy
or
c
o
m
p
l
e
t
e
n
e
ss
of
any
information provided.
Buyers
rely upon the
accuracy
and
c
o
m
p
l
e
t
e
n
e
ss
of any
information at their own
risk.
A
C
e
r
t
i
f
i
c
a
t
e
of
Purchase may
be
canceled
or
reduced
to
c
o
rr
e
c
t
errors,
omissions, double
a
ss
e
ss
m
e
n
t
s
or
by court
order.
