SB 1070
Initials VP Page 1 Caucus & COW
ARIZONA HOUSE OF REPRESENTATIVES
Fifty-seventh Legislature
First Regular Session
Senate: FIN DP 6-0-1-0: 3rd Read 17-12-1-0
House: WM DP 6-0-1-2
SB 1070: tax deed land sales; procedures
Sponsor: Senator Mesnard, LD 13
Caucus & COW
Overview
Modifies the method that a county board of supervisors (BOS) may sell tax deeded real
property that is held by the state to the owner of contiguous real property.
History
Current law allows for the auction and sale of tax deeded real property by a BOS, after
advertisement, to the highest bidder for cash with two exceptions: 1) to the county or a city,
town or special taxing district in the county for a public purpose related to transportation or
flood control; and 2) to the owner of contiguous real property that is used for residential
purposes under specific conditions (A.R.S § 42-18303).
Provisions
1. Allows a BOS to sell tax deeded real property held by the state to the owner of contiguous
real property that is used for commercial or agricultural purposes. (Sec. 1)
2. Requires the BOS to accept an offer from a contiguous property owner that demonstrates
that the owner's contiguous property was most recently under common ownership with
the property for sale when there is more than one contiguous property owner offering to
purchase the property. (Sec. 1)
3. Requires the contiguous property owner to submit a request to the county assessor to
jointly assess the contiguous properties. (Sec. 1)
4. Allows the BOS to sell tax deeded real property held by the state to a homeowners'
association if the real property is part of a common area maintained by the homeowners'
association. (Sec. 1)
5. Allows the BOS to establish procedures for accepting monetary offers and sell tax deeded
real property held by the state over the counter if the real property is not eligible for sale
under specified circumstances and was not offered for sale and not sold at public auction.
(Sec. 1)
6. Allows the BOS to establish procedures for accepting monetary offers for sales of tax
deeded real property held by the state. (Sec. 10)
7. Makes technical and conforming changes. (Sec. 1)
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal Note