SB 1236 Summary

• Amends Arizona law to require county treasurers to include any outstanding fees attached to a parcel when advertising and selling tax liens for delinquent property taxes.

• Clarifies that tax lien certificates expire ten years after the original certificate of purchase was acquired, including any subsequent taxes paid on the certificate.

• Requires county treasurers to notify purchasers by certified mail 30-60 days before expiration of a tax lien certificate and again within seven days after expiration.

• Extends the expiration deadline by twelve months if applicable law or a court order prohibits foreclosure action on the tax lien at the time of expiration.

• Applies only to tax liens purchased after August 22, 2002.