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  Senate Engrossed House Bill
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  State of Arizona
  House of Representatives
  Forty-fifth Legislature
  First Regular Session
  2001
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        CHAPTER 242
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      HOUSE BILL 2283
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AN ACT

AMENDING SECTIONS 42-17153 AND 42-18202, ARIZONA REVISED STATUTES; RELATING TO PROPERTY TAX LIENS.

(TEXT OF BILL BEGINS ON NEXT PAGE)

Be it enacted by the Legislature of the State of Arizona:

Section 1. Section 42-17153, Arizona Revised Statutes, is amended to read:

42-17153. Lien for taxes; time lien attaches; priority

A. Except as provided in subsection B of this section, a tax that is levied on real or personal property is a lien on the assessed property.

B. A tax that is levied against personal property of a person who owns real property of a value of less than two hundred dollars in the county is a personal liability of the property owner, in addition to being a lien against the property.

C. The lien:

1. Attaches on January 1 of each year.

2. Is not satisfied or removed until one of the following occurs:

(a) The taxes, penalties, charges and interest are paid.

(b) Title to the property has finally vested in a purchaser under a sale for taxes.

(c) A certificate of removal and abatement has been issued pursuant to section 42-18353.

3. Is prior and superior to all other liens and encumbrances on the property, except:

(a) Liens or encumbrances held by this state.

(b) LIENS FOR TAXES ACCRUING IN ANY OTHER YEARS.

D. If a political subdivision of this state acquires title to property after December 31, 1998, any lien for delinquent taxes on the property:

1. Is not abated, extinguished, discharged or merged in the title to the property unless approved by the county board of supervisors.

2. Is enforceable in the same manner as other delinquent tax liens.

Sec. 2. Section 42-18202, Arizona Revised Statutes, is amended to read:

42-18202. Notice

A. At least thirty days before filing an action to foreclose the right to redeem under this article, the purchaser shall send notice of intent to file the foreclosure action by certified mail to:

1. The property owner of record according to the records of the county recorder in the county in which the property is located OR TO ALL OF THE FOLLOWING:

(a) THE PROPERTY OWNER ACCORDING TO THE RECORDS OF THE COUNTY ASSESSOR IN THE COUNTY IN WHICH THE PROPERTY IS LOCATED AS DETERMINED BY SECTION 42-13051.

(b) THE SITUS ADDRESS OF THE PROPERTY, IF SHOWN ON THE TAX ROLL AND IF DIFFERENT FROM THE OWNER'S ADDRESS UNDER SUBDIVISION (a).

(c) THE TAX BILL MAILING ADDRESS ACCORDING TO THE RECORDS OF THE COUNTY TREASURER IN THE COUNTY IN WHICH THE PROPERTY IS LOCATED, IF THAT ADDRESS IS DIFFERENT FROM THE ADDRESSES UNDER SUBDIVISIONS (a) AND (b).

2. The treasurer of the county in which the real property is located.

B. The notice shall include:

1. The property owner's name.

2. The real property tax parcel identification number.

3. The legal description of the real property.

4. The certificate of purchase number.

5. The proposed date of filing the action.

APPROVED BY THE GOVERNOR APRIL 24, 2001.

FILED IN THE OFFICE OF THE SECRETARY OF STATE APRIL 25, 2001.