Definition: The Pinal County Tax Lien Sale is held in February of each year in compliance with Arizona Revised Statutes Section 42-18112. The sale involves the delinquent taxes for the previous tax year.

It should be understood that the Treasurer is offering for sale and you are purchasing a TAX LIEN on the property only. You have no right to enter upon, build on, or sell this property until you have obtained a deed. The property subject to the tax lien sale for delinquent taxes will be published in the Florence Reminder and Blade-Tribune. A copy of the list may be purchased at the Treasurer's office or by contacting the newspaper office at P.O. Box 910, Florence, Arizona 85132 or call (520) 868-5897. The sale information and all eligible tax liens are also available on the Treasurer's website Pinal County Treasurer Website.

Bidding Process: The sale will be conducted on the internet via the Treasurer website. The tax lien auction will begin at 9:00 am (MST our server time) on February 18th, 2010 and close at 4:00 pm (MST our server time) on February 18th, 2010.

ALL SALES ARE FINAL. All purchasers are required to deposit $500 with the Pinal County Treasurer at least 48 hours prior to the sale. Purchasers are required to "Checkout" in order to pay for the parcels successfully bid upon at the conclusion of the sale.

The bidding will begin at sixteen percent (16%) and shall be awarded to the bidder who offers to accept the lowest rate of interest.

Amount of Purchase: The amount in the legal advertisement shows the taxes being offered for sale, as well as the prior year(s) delinquent taxes, and all interest, fees and penalties now owing on the property. This is the amount you must pay to become a successful bidder. The parcels appearing in the newspaper with an (*) after the total amount include delinquent taxes which are due on a parcel from which the advertised parcel was split. We advise all purchasers to research these parcels prior to the tax sale.

Payment for Certificate: The total purchase amount is expected to be paid at the end of the sale. At the time payment is received, you will be issued a receipt for the purchase of a registered tax lien certificate for each parcel.

Bidder Registration: To become an eligible bidder, you must fill out a bidder information form, a W-9 (USA) form or a W-8 (Foreign) form and have $500 (in US funds from a US bank) on deposit with the Treasurer. A bidder number, login and password will be assigned to you upon completing the registration process. It is your responsibility to provide banking information and initiate a deposit for the tax lien sale.

Subsequent Taxes: After the purchase of a tax lien certificate, you may pay each year, subsequent taxes until redeemed. Subsequent taxes for the current tax year cannot be paid before June 1st, of the succeeding year. Any person paying subsequent taxes, accrued interest and related fees then due upon the real property for which he/she holds a certificate of purchase, shall be given a treasurer receipt for the subsequent taxes paid. The amount paid will be electronically added to the face value of the registered certificate and endorsed by the treasurer as required by law (ARS 42-18121). The county treasurer shall collect a fee of five dollars ($5.00) from the holder of the certificate (ARS 42-18121).

Redemption of a Tax Lien Certificate: Any time during the period you are holding the tax lien certificate, it is subject to redemption by the property owner, his agent, assignee, attorney, or by any person having a legal or equitable claim therein, including a purchaser of a certificate of a different date (ARS 42-18151/18153). Should the tax lien certificate be redeemed any time prior to deeding, you will receive the purchase amount, less non-refundable fees, plus the rate of interest bid at the time of the sale, not to exceed 16%. If purchased at the tax lien sale, interest will accrue from February 1 and each month thereafter until redeemed (ARS 42-18153). Any portion of a month counts as a whole month (ARS 42-18053).

Deeding Process: In order for you to obtain a deed to the property purchased by a tax lien, you must hold a tax lien certificate for three (3) years from the date the certificate was offered for sale, then bring a foreclosure action in a court of competent jurisdiction within Pinal County to foreclose on your lien (ARS 42-18203/18204).

Know What You Purchase: You are urged to inspect all property before making a bid thereon. Pinal County and the Pinal County Treasurer does not warrant title concerning disclosed or undisclosed title problems including any environmental problems. Bidders should understand that on certain parcels, in addition to the ad valorem taxes offered for a tax lien sale, there may be special district assessments due which will have to be paid current and each subsequent year until paid in full. These parcels may also have city assessments as well as irrigation assessments, unknown to the Treasurer.

If the property on which you are bidding, has an older certificate already upon it, you will be sold the oldest certificate available. If there is an older certificate which has been purchased by a previous buyer, you are required to redeem that certificate. Prior certificate amounts redeemed will be added to your new certificate.

Refund Policy: All tax lien certificates purchased are done so with the full knowledge of the purchaser that there could be outstanding legal reasons, unknown by the Treasurer at the time of the sale or occurring after the sale, that would make the lien unenforceable. Should this occur, the successful bidder may recover the amount he has paid less the non-refundable fees.

If the Treasurer is notified of a bankruptcy after the tax lien has been purchased, you will be notified by the Treasurer who will also advise the bankruptcy court that you are the real party of interest. You will then have to respond to the Bankruptcy Court. A sale of property in bankruptcy unknown to the Treasurer is not in violation of the general stay. In no event will this be considered an illegal sale and the Treasurer is not obligated to repurchase the certificate.

Fee Schedule: A non refundable purchase fee will be added to each parcel sold. A purchase up to $400.00 will require a purchase fee of $5.00; any purchase $400.00 or over will require a purchase fee of $10.00 (ARS 11-495 & 42-18116(c).

Certificate of Purchase fee of $10.00 is added for each parcel sold and will be included in the certificate amount (ARS 42-18118(d).

Subsequent tax fee is $5.00 (ARS 42-18121(b).

Resale or Assignment of tax liens is $10.00 (ARS 42-18122(b).

Court ordered deed fee of $50.00 will be charged for each parcel (ARS 42-18205).

State Deed Sale: In addition to the tax lien sale described above, the Pinal County Board of Supervisors conducts a sale of parcels of land that have been deeded to the State of Arizona after taxes are seven years old and have not been purchased by an individual (Article 7 ARS 42-18301). For more information concerning these parcels, please contact Mr. Gary Medina, Special Services Administrator, at gary.medina@pinalcountyaz.gov, by phone at (520) 866-6206, or by mail at P.O. Box 827, Florence, Arizona 85132.