Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-18113
Procedure in the case of no bid; assignment to state
42-18113 . Procedure in the case of no bid; assignment to state A. If there is no bid for a tax lien, the county treasurer shall pass it for the time and shall reoffer it at the beginning of the sale on the next day until all tax liens are sold or until the county treasurer becomes satisfied that no more sales can be made. At that time the treasurer shall:
# 1.
Assign to the state the property tax liens remaining unsold for the amount of the taxes, interest, penalties and charges.
# 2.
Issue a certificate of purchase to the state as provided in other cases. B. If a tax lien has been assigned to the state: 1. Taxes that are assessed against that property are not payable until they have been derived from the sale or redemption of the property or from the assignment of a certificate of purchase pursuant to section 42-18122. 2. The rate of interest payable on redemption shall be as prescribed by section 42-18053.
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In this chapter (40 sections)
- 42-18054 · Tax statements for mortgaged property; liability
- 42-18055 · Posting payments; receipts
- 42-18056 · Partial payment of taxes; certificates of purchase;…
- 42-18057 · Payment of tax by part owner; lien for contribution;…
- 42-18058 · Collection and payment of tax on livestock in feedlot or…
- 42-18059 · Payment of tax on property sold at judicial sale or by…
- 42-18060 · Lien of fiduciary paying tax
- 42-18061 · Refund of overpayment due to change in tax roll; reversion…
- 42-18101 · Sale and foreclosure of tax liens; effect of insubstantial…
- 42-18102 · Delinquent tax record
- 42-18103 · Notice of delinquent taxes
- 42-18104 · Taxes for which lien may be sold
- 42-18105 · Limitation on sale for unpaid tax; exceptions
- 42-18106 · Delinquent tax list and notice of sale
- 42-18107 · Additional penalty on listed property
- 42-18108 · Personal notice of proposed sale
- 42-18109 · Publication and posting of list and notice
- 42-18110 · Affidavits of posting and publication
- 42-18111 · Parcels; property description; designation of owner…
- 42-18112 · Time of sale
- 42-18113 · Procedure in the case of no bid; assignment to state
- 42-18114 · Successful purchaser
- 42-18115 · Easements and liens not extinguished by sale
- 42-18116 · Payment; resale or recovery on reneged bid; processing fee
- 42-18117 · Record of tax lien sales
- 42-18118 · Certificate of purchase or registered certificate; form;…
- 42-18119 · Certificate of purchase as evidence of valid procedure
- 42-18120 · Duplicate certificate of purchase; fee
- 42-18121 · Payment of subsequent taxes by certificate holder; separate…
- 42-18121.1 · Subsequent purchaser; assignment
- 42-18122 · Resale of tax liens assigned to the state; fee
- 42-18123 · Distribution of monies
- 42-18124 · Compromising taxes, interest and penalties; omission of tax…
- 42-18125 · Erroneous sales
- 42-18126 · Failure to perform duty by county treasurer; classification
- 42-18127 · Expiration of lien and certificate; notice; applicability
- 42-18151 · Who may redeem real property tax liens; persons owning…
- 42-18152 · When lien may be fully redeemed; partial payment refund
- 42-18153 · Amount required for redemption
- 42-18154 · Certificate of redemption; statement of partial payment;…