104-82-006 ASSESSOR REVIEW.PDF

Maricopa County — Formal (2023-08-23)

Extracted text (via ocr_local) 5689 characters

A.R.S. §42-18303F TAX DEEDED LAND PARCEL
ASSESSOR REVIEW FORM

ASSESSOR’S REVIEW

Parcel Number: 104-82-006

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 for the above referenced parcel. A.R.S.§11-495
and 42-18303F, allow the Board of Supervisors to sell real property in Maricopa County held by the
State by Tax Deed to the owner of contiguous real property that is used for residential
purposes, and the Board may accept an offer by the contiguous owner to purchase the property,
if both of the following conditions apply:

1. Both the property offered for sale and the contiguous property were at one time under
common ownership, or the property offered for sale is part of a common area maintained
by a homeowners’ association as determined by the County Assessor.

2. The property offered for sale cannot be separately used for residential purposes pursuant
to applicable building codes and ordinances of the jurisdiction in which the property is
located due to its size, configuration or recorded common area restrictions.

(J The offer to purchase this parcel #___104-82-006 meats the statutory criteria of A.R.S.
§42-18303F(1) in that both the property offered for sale and the contiguous property were at
one time under common ownership, or the property offered for sale is part of a common area
maintained by a homeowners’ asscciation.

The offer to purchase this parcel # 104-82-006 does not meet the statutory
criteria of A.R.S. §42-18303F(1).

Assessor or Representative Date

§ 42-18303. Auction and sale of land held by state under tax..., AZ ST § 42-18303

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Proposed Legislation

Arizona Revised Statutes Annotated

Title 42. Taxation (Rets & Annos)
Chapter 18. Collection and Enforcement (Refs & Annos)
Atticle 7. Sale of Land Held by State Under Tax Deed

ARS, § 42-18303
§ 42-18303. Auction and sale of land held by state under tax deed; disposition of proceeds

Effective: August 25, 2020
Currentness

A, After advertisement, pursuant to § 42-18302, the board of supervisors may sel! the real property in the county held by the
state by tax deed to the highest bidder for cash except as provided in subsections E and F of this section. The property may
also be posted on the treasurer's website. The sale may include a live auction or an online bidding process in which the board
receives bids electronically over the internet in a real-time, competitive bidding event.

B. On selling the property, the board of supervisors shall execute and deliver to the purchaser, at the purchaser's cost, a deed
conveying the title of the state in and to the parcel purchased. The deed shall be acknowledged by the chairman and clerk of
the board.

C. The purchase money shall be paid to the county treasurer. After deducting and distributing interest, penalties, fees and costs
charged against the parcel, the treasurer shall apportion monies to the funds of the various taxing authorities in proportion to
their current share of the taxes charged against real property. Any balance remaining with the treasurer after payment of the
taxes, interest, penalties, fees and costs shall be paid to the owner of the property who was dispossessed by the sale.

D. If the property is not sold before the time for the next succeeding notice of sale, the board of supervisors may omit it from
the notice.

E. The board of supervisors may accept an offer from, and sell real property held by this state by tax deed to, the county or a
city, town or special taxing district in the county for a public purpose related to transportation or flood control. The board of
supervisors shall convey the deed and apportion the monies received in the transaction in the manner prescribed by this section.

F, The board of supervisors may sell real property in the county held by the state by tax deed to the owner of contiguous
real property that is used for residential purposes, and the board may accept an offer by the contiguous owner to purchase the
property, if both of the following conditions apply:

1. Both the property offered for sale and the contiguous property were at one time under common ownership, or the property
offered for sale is part of a common area maintained by a homeowners' association as determined by the county assessor.

§ 42-18303. Auction and sale of land held by state under tax..., AZ ST § 42-18303

2. The property offered for sale cannot be separately used for residential purposes pursuant to applicable building codes and
ordinances of the jurisdiction in which the property is located due to its size, configuration or recorded common area restrictions,

G, If an offer under subsection E or F of this section is pending at the time of the auction under this section, the board of
supervisors shall remove the property from the auction.

H, Subsection F ofthis section does not apply if there is more than one contiguous parcel of property that meets the requirements
prescribed by subsection F of this section,

Credits
Added by Laws 1997, Ch. 150, § 172, eff. Jan. 1, 1999. Amended by Laws 2007, Ch. 193, § 2; Laws 2008, Ch. 174, § 2, eff.
May 8, 2008; Laws 2011, Ch. 148, § 1; Laws 2020, Ch, 70, § 1.

Notes of Decisions (16)

A.R.S. § 42-18303, AZ ST § 42-18303
Current through legislation effective May 19, 2023 of the First Regular Session of the Fifty-Sixth Legislature (2023)