REAL PROPERTY TAX DEEDED TO THE STATE
This process is covered under Title 42 - Taxation, Chapter 18, Articles 6, 6.1 and 7, approximately Sections 42-18251 through 18304. This is not public land. It is private land held by the State for delinquent taxes, recoverable fees and costs.
Land which is 1-1/2 -2 years tax delinquent: The Treasurer places a lien on the property and it goes to the Treasurer's tax lien sale. The sale is held in February. Parcels NOT sold at the tax lien sale are held on the delinquent list for another 5 years (42-18261). The lien may be purchased over the counter at the Treasurer's Office during that time.
After 5 years (6.5 - 7 years total delinquency): the Treasurer notifies the Board of Supervisors that the property is available for deeding to the State. Certain title search and publication requirements must be met, and then the Board directs the Treasurer to apply for a deed. The Board acts on "Request for Treasurer's Deed" at the Treasurer's request when the parcels are ready for sale.
The Treasurer applies for and receives a Treasurer's Deed by which the property is deeded to the State of Arizona for back taxes. The Treasurer is required to do a limited title search (42-18263).
Per 42-18262 (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." Such costs as title search, mailing, posting and publication of notices and mileage fees for the individual posting the property are recoverable under statute and are charged to the total cost of the deed when it is sold to a private citizen.
On or before the first Monday in November (42-18301) the Clerk's office prepares a listing of parcels deeded to the State since the prior year sale. The minimum bid is the total back taxes, fees and costs from the Treasurer's office, and an additional amount to recover the cost of title search and publication from the Board of Supervisors budget. The list must be advertised for 4 consecutive weeks, posted in 3 public locations in all Supervisors' districts where the land is located. The parcel list and bid information is also posted on the County website.
After advertising, the Clerk's office holds a public auction and sells the parcels to the highest bidder. The bids are recommended to the Board at the next available meeting after payment is received and the property is deeded back to a private person and returned to the tax roll.
The purchaser pays for at least 6 years of back taxes, fees and costs to the Treasurer, fees and costs to the Board of Supervisors, and the cost to record each deed.
Additional questions may be directed to the office of the Clerk of the Board.
Phone: 928-779-6693
Fax: 928-779-6687
Website: http://www.coconino.az.gov
Email: Email.
---->