Arizona Property Tax Lien Primer
Buy the ultimate reference on Arizona Property Tax Liens!
HomeDownload the Primer
Investor Issues
Taxpayer Tips
Arizona Map
Treasurers & Other Links
Sign Up
Tax Lien Investor Issues and Notices
AZ Property Tax Lien ALERTS
Following are ALERTS concerning current developments pertaining to Arizona property tax liens, sent to those who have subscribed through the Primer or from this website.- 1/19/2004 - Prelude to Sale; Election Year Developments
- 8/26/2003 - Old Lien Preservation And Redemption Interest Calculations
- 4/25/2003 - County Treasurers' 2003 Legislative Package Passes - Property Rights and Foreclosure Process Take Beating
- 12/2/2002 - Don't wait till February to buy good tax liens: Probing the "Secondary Market"
- 11/5/2002 - Importance of Subtaxing & Prompt Foreclosures: Comparing tax lien buying strategies
- 5/16/2002 -County Treasurers’ Omnibus Bill, As Amended, Passes, Statute of Limitations on Tax Liens Adopted
- 3/29/2002 - Treasurers' Legislation Advances to House; Other New Developments
- 2/1/2002 - County Treasurers’ Legislative Package, Part II: New Statute of Limitation and “Lien Expiration” Proposed (SB 1041)
- 2/1/2002 - County Treasurers’ Legislative Package, Part I: Features Forced Assignments Where CPs Not Subtaxed (SB 1040)
- 1/17/2002 - Lien Sale Dates Posted & NTLA Annual Meeting Invitation
- 12/10/2001 - Tax Lien Auction Lists to be Published on Internet
- 7/27/2001 - Increase Returns With Property Tax Appeals
- 6/2/2001 - Looking Ahead - New Legislative Agenda Items
- 5/21/2001 - 2001 Legislative Wrap-Up
- 4/3/2001 - Part of "Wish List" Legislative Package Moves Forward
- 1/30/2001 - Competing Tax Lien Priorities Clarified: Bauza
- 1/5/2001 - It's a Good Time to Send 30 Day Notices
- 12/20/2000 - Wish List for New Arizona Property Tax Lien Enforcement Legislation
- 7/21/2000 - Property Tax Lien Redemption Rights Clarified; Pima Treasurer Argues Own Policies Inconsistent With Law
- 6/27/2000 - 2000 County Treasurer Candidates by County, for Arizona
- 5/22/2000 - Court of Appeals Considers Competing Lien Priorities; 2000 is Election Year for County Treasurers
- 5/13/2000 - 44th AZ
Legislature, 2nd Session Adjourns, No Significant
Legislation Passed Affecting Property Tax Liens
Sale Dates /Directory
Arizona law requires that each county treasurer publish the delinquent tax list once a week for two consecutive weeks prior to the auction.- To review information about each of the tax lien auctions scheduled in the various Arizona counties in February, 2002, review our Tax Lien Sale Dates and Official Publications - 2002 (pdf.12kb)
Thirty-Day Notices
- Jan. 1999 Letter Concerning 30-day Notices (pdf.18kb)
- July, 1999 Letter to Clients Concerning 1999 Legislative Changes to 30-day Notice Requirement (pdf.36kb)
- Memorandum to Tax Lien Investors Concerning Preparation of 30-day Notices, Follow-up and Other Initial Issues (pdf.41kb)
Tax Lien Priorities
-
Same-Parcel Property Tax Liens Defy Standard Mortgage Priority Analysis (Where First in Time is No Better In Right) (pdf.59kb), originally published in the Spring, 1999, edition of The Real Estate Journal, by the State Bar of Arizona Real Property Section. Mr. Manoil has recently written about the relative priorites of tax liens for different years on the same tax parcel. Can one Arizona tax lien being foreclosed extinguish the interest of another as to the same property?