Real Property Deeded to the State of Arizona
This process is covered under Title 42 – Taxation, Chapter 18, Articles 6, 6.1 and 7, approximately Sections 42-18251 through 18304. This is not public land. It is private land held by the State for delinquent taxes, recoverable fees and costs. Much of the tax- deeded land located in Gila County has little or no value because the parcels are small and are located on hillsides, creek beds, etc. It is up to the prospective buyer to determine if the land is worth purchasing.
Land which is one and one-half to two years delinquent: The Treasurer places a lien on the property and conducts a tax lien sale in February. Parcels not sold at the tax lien sale are held on the delinquent list for another five years (42-18261). The lien may be purchased over the counter at the Treasurer’s Office during that time. FOR MORE INFORMATION, CONTACT THE GILA COUNTY TREASURER.
After five years (6.5 – 7 years total delinquency): The Treasurer notifies the Board of Supervisors that the property is available for deeding to the State. Before preparing a Treasurer’s Deed, the Treasurer shall cause a limited title search to be made (42-18263) and posting and publication requirements must be met. The Treasurer prepares a Treasurer’s Deed by which the property is deeded to the State of Arizona for back taxes.
Per 42-18262 (A), “The costs incurred by the county treasurer under this article are a charge against the county general fund until recovered through redemption of the tax lien or sale of the land under tax deed.” Such costs as title search, mailing, posting and publication of notices and mileage fees for the individual posting the property are recoverable under statute and are charged to the total cost of the deed when it is sold to a private citizen.
On or before the first Monday in November (42-18301) the Clerk of the Board of Supervisors prepares a listing of parcels deeded to the State since the prior year’s Board of Supervisors’ property tax sale/auction. The public notice of the Board of Supervisors’ property tax sale/auction is advertised in the official newspaper of the county for a length of time as prescribed by statute. The public notice contains the date, time and location of the sale/auction and it also contains a list of the available parcels by Assessor’s parcel number, name of the previous owner (if known), legal description of the property, and the total lien amount. The public notice is also posted on the County website under the Board of Supervisors.
Any parcels not sold at the annual Board of Supervisors’ sale/auction are available for sale on a year-round basis. FOR MORE INFORMATION, CONTACT THE CLERK OF THE BOARD.
Phone: (928) 402-8757
Fax: (928) 402-8755