House of Representatives

SB 1053

tax liens; notice of sale

Sponsors: Senators Guenther, Arzberger, Mitchell

DP	Committee on Counties & Municipalities
x	Committee on Ways & Means
	Caucus and COW
	As Passed the House

SB 1053 repeals current statute relating to the publication and posting of delinquent tax liens and notice of sale and adds a new section relating to the same topic.

History

Current law requires county treasurers to prepare a list on or before December 31 of each year of all real property on which the taxes are unpaid and delinquent. A notice must accompany the list stating the sale of the tax lien on each parcel at public auction.

County treasurers must post a copy of the list of delinquent taxes and notice of sale near the outer door of their office and in a newspaper published in their county. If there is not a newspaper in the county, then the posting of the notice on the outer door is sufficient.

Provisions

· Specifies that the county treasurer shall post the list of delinquent tax liens and notice of sale near the outer door of the office of the county treasurer for at least two weeks prior to the date of sale.

· Reduces the number of times a county treasurer must post the list and notice from twice to once and stipulates that the list be published at least two weeks but no more than three weeks before the date of sale in a newspaper of general circulation in the county.

· Requires that the newspaper that posts the list must also post the list and notice on a web site that posts the legal notices of at least ten Arizona newspapers. The list must be available from the publication date through March 1 of the current year.

SB 1053 passed the Counties & Municipalities Committee unamended.

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45th Legislature

First Regular Session 2 March 7, 2001

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