As tax collector we collect the amount of taxes that is billed to each property owner, real and unsecured.  Gila County has approximately 50,000 individual bills.

According to Arizona law, if taxes are not paid, we are required to offer at "public auction", a tax lien sale (the only meaning intended by the words "public auction" is that the sale should be a "public sale", that is conducted openly in the Treasurer´s office in the presence and hearing of all persons in the office, not secretlt or collusively). Auctioneer Sold to the Highest Bidder A.R.S. 42-18112

The purchaser pays the amount of the delinquent taxes, including all interest, fees and penalties. I give him a tax lien. The lien is recorded.

In order to obtain a deed to the property, the lien holder must hold the tax lien for 3 years, then bring a foreclosure action in a court of competent jurisdiction in Gila County. A.R.S. 42-18203/18204. Any time during this three years the property owners have a right to redeem by paying to the Treasurer the total amount due. A.R.S. 42-18151 / 18153.