Arizona 2025 Regular Session

Arizona Senate Bill SB1070 Compare Versions

OldNewDifferences
1-Senate Engrossed tax deed land sales; procedures State of Arizona Senate Fifty-seventh Legislature First Regular Session 2025 CHAPTER 15 SENATE BILL 1070 An Act amending section 42-18303, Arizona Revised Statutes; relating to tax deeds. (TEXT OF BILL BEGINS ON NEXT PAGE)
1+Senate Engrossed tax deed land sales; procedures State of Arizona Senate Fifty-seventh Legislature First Regular Session 2025 SENATE BILL 1070 An Act amending section 42-18303, Arizona Revised Statutes; relating to tax deeds. (TEXT OF BILL BEGINS ON NEXT PAGE)
2+
3+
4+
5+
26
37
48
59
610
711 Senate Engrossed tax deed land sales; procedures
812 State of Arizona Senate Fifty-seventh Legislature First Regular Session 2025
9-CHAPTER 15
1013 SENATE BILL 1070
1114
1215 Senate Engrossed
1316
1417
1518
1619 tax deed land sales; procedures
20+
21+
22+
23+
1724
1825
1926
2027
2128
2229 State of Arizona
2330
2431 Senate
2532
2633 Fifty-seventh Legislature
2734
2835 First Regular Session
2936
3037 2025
3138
3239
3340
3441
3542
3643
3744
38-CHAPTER 15
45+SENATE BILL 1070
3946
4047
41-
42-SENATE BILL 1070
4348
4449
4550
4651
4752
4853
4954
5055 An Act
5156
5257
5358
5459 amending section 42-18303, Arizona Revised Statutes; relating to tax deeds.
5560
5661
5762
5863
5964
6065 (TEXT OF BILL BEGINS ON NEXT PAGE)
6166
6267
6368
6469 Be it enacted by the Legislature of the State of Arizona: Section 1. Section 42-18303, Arizona Revised Statutes, is amended to read: START_STATUTE42-18303. Auction and sale of land held by state under tax deed; disposition of proceeds A. After advertisement, pursuant to section 42-18302, the board of supervisors may sell the real property in the county held by the state by tax deed to the highest bidder for cash except as provided in subsections E, and F and G of this section. The property may also be posted on the treasurer's website. The sale may include a live auction or an online bidding process in which the board receives bids electronically over the internet in a real-time, competitive bidding event. B. On selling the property, the board of supervisors shall execute and deliver to the purchaser, at the purchaser's cost, a deed conveying the title of the state in and to the parcel purchased. The deed shall be acknowledged by the chairman and clerk of the board. C. The purchase money shall be paid to the county treasurer. After deducting and distributing interest, penalties, fees and costs charged against the parcel, the treasurer shall apportion monies to the funds of the various taxing authorities in proportion to their current share of the taxes charged against real property. Any balance remaining with the treasurer after payment of the taxes, interest, penalties, fees and costs shall be paid to the owner of the property who was dispossessed by the sale. D. If the property is not sold before the time for the next succeeding notice of sale, the board of supervisors may omit it from the notice. E. The board of supervisors may accept an offer from, and sell real property held by this state by tax deed to, the county or a city, town or special taxing district in the county for a public purpose related to transportation or flood control. The board of supervisors shall convey the deed and apportion the monies received in the transaction in the manner prescribed by this section. F. The board of supervisors may sell real property in the county held by the state by tax deed to the owner of contiguous real property that is used for COMMERCIAL, AGRICULTURAL OR residential purposes, and the board may accept an offer by the contiguous owner to purchase the property, if both all of the following conditions apply: 1. Both the property offered for sale and the contiguous property were at one time under common ownership, or the property offered for sale is part of a common area maintained by a homeowners' association as determined by the county assessor. If there is more than one contiguous property owner offering to purchase the property, the board shall accept the offer from the contiguous property owner that demonstrates that the owner's contiguous property was most recently under common ownership with the property offered for sale. 2. The property offered for sale cannot be separately used for COMMERCIAL, AGRICULTURAL OR residential purposes, AS APPLICABLE, pursuant to applicable building codes and ordinances of the jurisdiction in which the property is located due to its size, or configuration or recorded common area restrictions. 3. The contiguous property owner agrees to submit a request to the county assessor to jointly assess the contiguous properties pursuant to section 42-15058. G. The board of supervisors may sell real property in the county held by the state by tax deed TO A HOMEOWNERS' ASSOCIATION IF THE REAL PROPERTY IS PART OF A COMMON AREA MAINTAINED BY THE HOMEOWNERS' ASSOCIATION AS DETERMINED BY THE COUNTY ASSESSOR. G. H. If an offer under subsection E, or F OR g of this section is pending at the time of the auction under this section, the board of supervisors shall remove the property from the auction. H. Subsection F of this section does not apply if there is more than one contiguous parcel of property that meets the requirements prescribed by subsection F of this section. I. The board of supervisors may establish procedures for accepting MONETARY offers and sell real property in the county held by the state by tax deed over the counter if the real property is not eligible for sale under subsection e, f or G of this section and was offered for sale and not sold at the auction held pursuant to subsection a of this section. J. The board of supervisors may establish procedures for accepting monetary offers under subsection f of this section. END_STATUTE
6570
6671 Be it enacted by the Legislature of the State of Arizona:
6772
6873 Section 1. Section 42-18303, Arizona Revised Statutes, is amended to read:
6974
7075 START_STATUTE42-18303. Auction and sale of land held by state under tax deed; disposition of proceeds
7176
7277 A. After advertisement, pursuant to section 42-18302, the board of supervisors may sell the real property in the county held by the state by tax deed to the highest bidder for cash except as provided in subsections E, and F and G of this section. The property may also be posted on the treasurer's website. The sale may include a live auction or an online bidding process in which the board receives bids electronically over the internet in a real-time, competitive bidding event.
7378
7479 B. On selling the property, the board of supervisors shall execute and deliver to the purchaser, at the purchaser's cost, a deed conveying the title of the state in and to the parcel purchased. The deed shall be acknowledged by the chairman and clerk of the board.
7580
7681 C. The purchase money shall be paid to the county treasurer. After deducting and distributing interest, penalties, fees and costs charged against the parcel, the treasurer shall apportion monies to the funds of the various taxing authorities in proportion to their current share of the taxes charged against real property. Any balance remaining with the treasurer after payment of the taxes, interest, penalties, fees and costs shall be paid to the owner of the property who was dispossessed by the sale.
7782
7883 D. If the property is not sold before the time for the next succeeding notice of sale, the board of supervisors may omit it from the notice.
7984
8085 E. The board of supervisors may accept an offer from, and sell real property held by this state by tax deed to, the county or a city, town or special taxing district in the county for a public purpose related to transportation or flood control. The board of supervisors shall convey the deed and apportion the monies received in the transaction in the manner prescribed by this section.
8186
8287 F. The board of supervisors may sell real property in the county held by the state by tax deed to the owner of contiguous real property that is used for COMMERCIAL, AGRICULTURAL OR residential purposes, and the board may accept an offer by the contiguous owner to purchase the property, if both all of the following conditions apply:
8388
8489 1. Both the property offered for sale and the contiguous property were at one time under common ownership, or the property offered for sale is part of a common area maintained by a homeowners' association as determined by the county assessor. If there is more than one contiguous property owner offering to purchase the property, the board shall accept the offer from the contiguous property owner that demonstrates that the owner's contiguous property was most recently under common ownership with the property offered for sale.
8590
8691 2. The property offered for sale cannot be separately used for COMMERCIAL, AGRICULTURAL OR residential purposes, AS APPLICABLE, pursuant to applicable building codes and ordinances of the jurisdiction in which the property is located due to its size, or configuration or recorded common area restrictions.
8792
8893 3. The contiguous property owner agrees to submit a request to the county assessor to jointly assess the contiguous properties pursuant to section 42-15058.
8994
9095 G. The board of supervisors may sell real property in the county held by the state by tax deed TO A HOMEOWNERS' ASSOCIATION IF THE REAL PROPERTY IS PART OF A COMMON AREA MAINTAINED BY THE HOMEOWNERS' ASSOCIATION AS DETERMINED BY THE COUNTY ASSESSOR.
9196
9297 G. H. If an offer under subsection E, or F OR g of this section is pending at the time of the auction under this section, the board of supervisors shall remove the property from the auction.
9398
9499 H. Subsection F of this section does not apply if there is more than one contiguous parcel of property that meets the requirements prescribed by subsection F of this section.
95100
96101 I. The board of supervisors may establish procedures for accepting MONETARY offers and sell real property in the county held by the state by tax deed over the counter if the real property is not eligible for sale under subsection e, f or G of this section and was offered for sale and not sold at the auction held pursuant to subsection a of this section.
97102
98103 J. The board of supervisors may establish procedures for accepting monetary offers under subsection f of this section. END_STATUTE
99-
100- APPROVED BY THE GOVERNOR MARCH 31, 2025. FILED IN THE OFFICE OF THE SECRETARY OF STATE MARCH 31, 2025.
101-
102-
103-
104-
105-
106-
107-
108-APPROVED BY THE GOVERNOR MARCH 31, 2025.
109-
110-
111-
112-FILED IN THE OFFICE OF THE SECRETARY OF STATE MARCH 31, 2025.