AZ HB2028

Requires cities, towns, counties, school districts, community college districts, state agencies, and special taxing districts to pay unpaid property taxes, penalties, and interest when acquiring property by purchase, exchange, gift, or other means.

Limits tax payment obligations for properties acquired by condemnation to an amount not exceeding the fair market value of the property interest actually acquired by the condemning authority.

Clarifies that unpaid tax liens remain enforceable on condemned property but cannot be enforced against the acquiring government entity if that entity has paid the required taxes, penalties, and interest.

Modifies condemnation procedures to allow a final order of condemnation when the fair market value of the property is less than unpaid taxes and penalties, if the condemning authority pays the county treasurer an amount equal to the fair market value.

Updates language in various Arizona statutes to standardize tax payment requirements across different types of government property acquisitions.