ARIZONA STATE SENATE
Fifty-Fifth Legislature, Second Regular Session
property tax liens; foreclosure; notice
Purpose
Requires the purchaser of a property tax lien (purchaser) to send a notice of intent to file an action to foreclose (notice) to the mailing address of the property owner. Requires the notice to include the county assessor's description of the property, rather than the legal description.
Background
Between 30 and 180 days before filing an action to foreclose, a purchaser must send a notice by certified mail to the property owner according to the records of the county recorder at the following addresses: 1) the property owner according to the county assessor; 2) the situs address of the property if shown on the tax roll and if different from the property owner's address; and 3) the tax bill mailing address, if different from the other addresses. The notice must include: 1) the property owner's name; 2) the real property tax parcel identification number; 3) the legal description of the real property; and 4) the certificate of purchase number (A.R.S. § 42-18202).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Specifies that the purchaser must send the notice to the property owner's mailing address.
2. Requires the notice to include the county assessor's description of the property, rather than the legal description.
3. Determines that the purchaser is not required to send a notice to any other address if they have complied with the outlined requirements for sending the notice.
4. Prohibits the court from entering any judgement, rather than action, to foreclose the right to redeem until the purchaser sends the notice.
5. Makes technical changes.
6. Becomes effective on the general effective date.
Prepared by Senate Research
January 31, 2022
MG/AN/slp