State SealARIZONA HOUSE OF REPRESENTATIVES

 

HB 2198: property tax; delinquent tax list

PRIME SPONSOR: Representative Shope, LD 8

BILL STATUS: House Engrossed

Legend: Amendments – BOLD and Stricken (Committee)

Abstract

☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal NoteRelating to notice of delinquent taxes.

Provisions

1.       Requires counties to post a description of the property associated with any parcel for which a tax lien will be sold as a result of unpaid or delinquent taxes on the county website. (Sec. 1)

2.       Requires the property account number, rather than a legal description to be listed on the notice of tax lien sales prepared by the county treasurer.  (Sec 1)

3.       Makes technical changes. (Sec 1)

Current Law

The county treasurer is required to maintain a record of all delinquent taxes within the county, which lists the properties, owners and amount of penalties. Each year, the county treasurer must  send a notice to every person or firm that owes delinquent taxes (A.R.S § 42-18103). The notice must include the name of the owner, the legal description, the tax years which taxes are delinquent and the taxes, penalties, interest and charges associated with the property (A.R.S § 42-18106). The county treasurer must also secure the payments of unpaid delinquent taxes by selling tax liens on properties (A.R.S §§ 42-18101 & 42-18102). The county treasurer must advertise and sell the tax lien for the aggregate amount of all unpaid taxes that are delinquent on the property, along with all penalties and interest charges (A.R.S § 42-18104). Sales for unpaid taxes must be commenced no later than five years after the delinquency date (A.R.S § 42-18105).

 

 

 

 

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Fifty-third Legislature                  HB 2198

Second Regular Session                               Version 3: House Engrossed

 

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