AZ HB2596

Adds new category of persons who may redeem real property tax liens: any person making a charitable gift on behalf of the property owner.

Renumbers existing redemption categories in section 42-18151, changing the owner's agent, assignee, or attorney from category 2 to category 3, and persons with legal or equitable claims from category 3 to category 4.

Removes provisions requiring persons owning partial interests in property to redeem only their proportionate share and receive a certificate of redemption for that interest.

Adds new circumstance for abating taxes and removing tax liens under section 42-18351: allows county treasurer discretion, with county assessor agreement, to abate personal property taxes that are de minimis, six or more years past due, and for personal property only.