Arizona Revised Statutes Title 48. Special Taxing Districts § 48-528. Sale of delinquent property; purchase by municipality

A. On the day fixed for the sale, the street superintendent shall, at 10 o'clock a.m., or at any time to which the sale may be adjourned or continued by him, commence the sale of the property advertised, beginning at the head of the list, and continuing in numerical order of lots or parcels of land until all are sold. Each lot, piece or parcel of land separately assessed shall be offered for sale separately, and the person who will take the least quantity of land, and then pay the amount of the assessment, penalty and costs due shall become the purchaser.

B. If there is no purchaser for any lot, piece or parcel of land offered for sale, it shall be struck off to the municipality, as purchaser, and the city or town council shall appropriate from the general fund of the treasury the amount required for the purchase, and shall order the treasurer to place the amount in the special fund for such improvement.