Our next Tax Lien Sale is February 25, 2019.

LA PAZ COUNTY TREASURER’S OFFICE TAX LIEN INFORMATION

 

In compliance with Arizona Revised Statutes Section 42-18112, the La Paz County Treasurer holds a tax lien sale each year during the month of February. To be included in the sale, taxes must be delinquent for two or more years (ARS 42-18104). This year, the 2017 taxes will be offered for sale on Monday, February 25, 2019 at 8:00 a.m., at the Board of Supervisors Boardroom, 1108 Joshua Avenue, Parker, AZ.


The Treasurer is offering for sale a TAX LIEN on the property only. You have no right to enter, build on, or sell the property. The property subject to the 2019 tax lien sale for delinquent 2017 taxes will be published in the February 6, 2019 edition of the Parker Pioneer Newspaper. The list will also be published on La Paz County’s website, under Public Notices.


Pre-Sale Requirements: To be eligible to bid, investors must provide the Treasurer’s Office with a completed Bidder Information Sheet. This is done the morning of the sale. A number will be assigned to each bidder for use when purchasing tax liens. 


Bidding Process: The Tax Lien Sale provides for the payment of delinquent property taxes by an investor. The parcel number and amount will be read in the order they appear in the newspaper. The tax on the property is auctioned in open competitive bidding based on the least percent of interest to be received by the investor. Bidders must be present. Bids by telephone or mail are not accepted. The successful bidder will pay the entire amount of taxes, interest and fees with cash, cashier’s check or money order by 4:00 p.m. on the day of the sale. 


Know What You Purchase: The investor is responsible for all research on the parcels available for tax lien sale. La Paz County and La Paz County Treasurer does not warrant title concerning disclosed or undisclosed title problems including any environmental problems. Bidders should understand that on certain parcels, in addition to ad valerom taxes offered for a tax lien sale, there might be special district assessments due that are unknown to the La Paz County Treasurer. 


Redemption of Liens: Any time during the period you are holding the lax lien it is subject to redemption by the property owner, any person who wants to pay on behalf of the owner by making a charitable gift, agent, assignee, or by anyone with a legal or equitable claim therein, including a purchaser of a certificate of a different year (ARS 42-18151/18153). Should the tax lien be redeemed any time prior to deeding, you will receive the purchase amount, less the non-refundable $10.00 processing fee, plus the rate of interest bid at the time of the sale. Due to Court Case #2CA-CV 2005-0069 (Ulan et al v. Pima County), we no longer pay interest to the investor for the first month of the purchase of the taxes placed on a certificate. Example: you will not earn interest for the month you purchased the tax lien in. If you purchase a lien in February, you will begin earning interest on March 1. 


Subsequent Purchaser; Assignment: If the property on which you are bidding, has an older certificate already upon it, you will be required to obtain by assignment all currently outstanding certificates of purchase previously issued on the property. The county treasurer shall process the sale as an assignment on behalf of the previous holder of the certificate of purchase (ARS 42-18121.01A). An assignment made pursuant to this section vests in the person all the right and title of the original purchaser with the lien date effective from the original lien sale date.


Subsequent Taxes: After the purchase of a tax lien certificate, you may pay each year’s subsequent taxes until redeemed. Subsequent taxes for the current year cannot be paid before June 1st of each year. You will not be notified, as the bills are sent to the owner of record. You must contact our office each year to obtain the amount due. The county treasurer shall collect a fee of $5.00 from the holder of the certificate (ARS 42-18121) for each subsequent payment of taxes. Payment must be made in certified funds.


Deeding Process: If a property owner fails to redeem the tax lien, the owner of the tax lien may initiate a legal action foreclosing the owner’s right to redeem the lien three years from the date the tax lien was first offered for sale. (ARS 42-18203/18204). The Treasurer does not participate in judicial foreclosures. The action must be filed in Superior Court in La Paz County.  Example: In the case of a 2017 tax lien certificate purchased at the tax lien sale on February 25, 2019, you could file an action to foreclose after February 25, 2022. 


On receiving a certified copy of a judgment foreclosing the right to redeem and a fee of fifty dollars per parcel, the county treasurer will execute and deliver a deed conveying the property described in the judgment. 


Assignments: Assignments offer the investor an alternative way to purchase liens on parcels at a time other than the Tax Lien sale. The unsold parcels “struck off to the state” (State CPs) at the Tax Lien Sale are available to investors by assignment. The assignment of State CPs begins in April in the Treasurer’s Office.  Assignment purchases may be made in person or by mail. Payment must be made in Certified Funds. A completed Form W-9 should be included with your submission if one is not on file in our office. 


Fee Schedule:

A non-refundable purchase fee of $10.00 will be added to each certificate sold. (A.R.S. 11-495 & 42-18116-C)

Certificate of Purchase fee of $10.00 is added for each parcel sold (ARS 42-18118(d).

Subsequent tax fee is $5.00 (ARS 42-18121-B)

Resale of Assignment of tax liens is $10.00 (ARS 42-18122-B)

Court Ordered Deed Fee of $50.00 will be charged for each parcel (ARS 42-18205).

List of delinquent parcels $50.00