Arizona Revised Statutes Title 42. Taxation § 42-18236. Disposition of proceeds of sale

1. To the qualified entity, an amount equal to the cost of facilitating the sale of the property, including the costs of providing the notice required by § 42-18232, subsection A.

2. To the certificate of purchase holder, an amount equal to the amounts provided in § 42-18204, subsection B, paragraph 1, subdivisions (a), (b) and (c).

3. To the county treasurer to redeem any other property tax liens on the parcel and pay current taxes due, then other state lien and encumbrance holders, an amount equal to their respective lien or encumbrance as indicated on a title report provided by the certificate of purchase holder and provided to the court pursuant to § 42-18204, subsection B, paragraph 1, subdivision (d), adjusted by any lien or encumbrance amount that has been paid or increased due to delinquencies since the title report was provided to the court.

4. To the property owner whose right to redeem was foreclosed, any remaining proceeds of the sale. The property owner is not required to be present at the excess proceeds sale in order to receive the property owner's distribution of proceeds from the sale under this subsection.