Arizona HB 2629: property tax liens; expiration dates

Bill Text

Chapter 0069 - 552R - H Ver of HB2629 

 House Engrossed

 property 
 tax liens; expiration dates

 State of 
 Arizona

 House of 
 Representatives

 Fifty-fifth 
 Legislature

 Second Regular 
 Session

 2022

 CHAPTER 69

 HOUSE BILL 2629

An Act

amending 
section 42-18127, 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 42-18127, Arizona Revised 
Statutes, is amended to read:

START_STATUTE42-18127. Expiration of lien and certificate; notice; applicability

A. If the certificate of purchase is not redeemed 
and the purchaser or the purchaser's heirs or assigns fail to commence an 
action to foreclose the right of redemption as provided by this chapter within 
ten years after the last day of the month in which the original certificate of 
purchase, including any subsequent taxes paid, was acquired pursuant to section 
42-18114, the certificate of purchase or registered certificate expires 
and the lien is void.

B. At least thirty but not more than 
sixty Within three hundred sixty-five days 
before the expiration date, the county treasurer shall notify the purchaser by 
certified mail of the pending expiration. Within seven 
thirty days after expiration, the treasurer shall notify 
the purchaser by certified mail or email, 
if practicable, that the lien and certificate of purchase or registered certificate 
have expired.

C. This section applies to liens 
purchased from and after August 22, 2002.

D. C. This 
section does not apply if, at the time of expiration:

1. The parcel for which the lien was purchased is 
subject to a judicial proceeding or a thirty-day notice pursuant to 
section 42-18202. 

2. Other applicable law or a court order prohibits 
the commencement of an action to foreclose the right to redeem. The 
expiration date of the tax lien shall be extended to twelve months following after the termination of such a 
prohibition. END_STATUTE

APPROVED BY THE GOVERNOR MARCH 25, 2022.

FILED IN THE OFFICE OF THE SECRETARY OF STATE MARCH 25, 2022.