Skip to main content
Find a Lawyer

Arizona Revised Statutes Title 42. Taxation § 42-18113. Procedure in the case of no bid; assignment to state

Current as of January 01, 2025 | Updated by Findlaw Staff

A. If there is no bid for a tax lien, the county treasurer shall pass it for the time and shall reoffer it at the beginning of the sale on the next day until all tax liens are sold or until the county treasurer becomes satisfied that no more sales can be made. At that time the treasurer shall:

1. Assign to the state the property tax liens remaining unsold for the amount of the taxes, interest, penalties and charges.

2. Issue a certificate of purchase to the state as provided in other cases.

B. If a tax lien has been assigned to the state:

1. Taxes that are assessed against that property are not payable until they have been derived from the sale or redemption of the property or from the assignment of a certificate of purchase pursuant to § 42-18122.

2. The rate of interest payable on redemption shall be as prescribed by § 42-18053.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-18113. Procedure in the case of no bid; assignment to state - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-18113/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard