03 - 157-27-012B - ASSESSREV - WALTON - SIGNED.PDF

A.R.S. § 42-18303(F) TAX DEEDED LAND PARCEL 
 ASSESSOR REVIEW  
 
 
Parcel Number: 157-27-012B 
 
Regarding offeror(s) Rachel and Cory Walton, owner(s) of adjacent parcel 157-27-011. 
 
Pursuant to A.R.S. § 42-18261 et seq. the Treasurer’s Office has complied with statutory 
requirements and has issued a Treasurer’s Deed to the State of Arizona for the above 
referenced parcel. A.R.S. § 42-18303(F) allows the Board of Supervisors to sell real 
property in Maricopa County held by the state via tax deed foreclosure to the owner of 
contiguous real property, if the following conditions are satisfied: 
 
1. Both the property offered for sale and the contiguous property were at one time 
under common ownership. 
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. 
 
 The offer to purchase parcel 157-27-012B does meet the statutory criteria of A.R.S. 
§ 42-18303(F). 
 
 The offer to purchase parcel 157-27-012B does not meet the statutory criteria of 
A.R.S. § 42-18303(F). 
 
 
 
 
 
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____________________ 
 
Assessor’s or representative’s signature 
Date 
 
04/03/2026