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Senate Engrossed |
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State of Arizona Senate Fifty-fourth Legislature First Regular Session 2019
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CHAPTER 303
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SENATE BILL 1236 |
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AN ACT
amending sections 42‑18104 and 42‑18127, Arizona Revised Statutes; relating to tax liens.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-18104, Arizona Revised Statutes, is amended to read:
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.
Sec. 2. Section 42-18127, Arizona Revised Statutes, is amended to read:
42-18127. Expiration of lien and certificate; notice; applicability
A. If the tax lien 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 lien 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. At least thirty but not more than sixty days before the expiration date, the county treasurer shall notify the purchaser by certified mail of the pending expiration. Within seven days after expiration, the treasurer shall notify the purchaser by certified mail that the lien and certificate of purchase or registered certificate have expired.
C. This section applies to liens purchased from and after August 22, 2002.
D. 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 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 following the termination of such a prohibition.
APPROVED BY THE GOVERNOR JUNE 7, 2019.
FILED IN THE OFFICE OF THE SECRETARY OF STATE JUNE 7, 2019.