The Arizona Revised statutes (A.R.S.) cited in the following are available online at the Arizona State Legislature website.
The Greenlee County Tax Lien Sale is held every year in February outside the office of the Greenlee County Treasurer, First Floor
Annex, 253 Fifth Street, Clifton. (A.R.S. 42-18112) Delinquent taxes for the previous year are sold, for example: 2013 tax
liens are sold in February 2015
To obtain a list of parcels whose taxes are subject to sale, the following methods are available:
On our website at Current Tax Lien Listing
Posted outside the treasurer's office at 253 Fifth Street, Clifton during the month of February
Published in The Copper Era two weeks prior to the tax lien sale
It should be understood that at the sale, the Treasurer is offering for sale a TAX LIEN only. The investor has no right to enter
upon, build on, or sell this property until you have obtained a deed.
To become an eligible bidder, you must fill out a bidder information form and IRS form W-9. You will receive a bidder number.
A real property tax lien shall be sold to the person who pays the whole amount of delinquent taxes, interest, penalties and
charges due on the property, and who in addition offers to accept the lowest rate of interest on the amount so paid to redeem the
property from the sale, which may not exceed the rate of sixteen percent year simple. The lien bears interest at the bid rate from
the first day of the month following the purchase of the tax lien. (A.R.S. 42-18114)
In the case that two (2) or more bidders bid on the same parcel, bidders will be requested to specify the least amount of interest
they will be willing to accept if they are the successful bidder. In the case of a tie or zero bid, the County Treasurer or her
deputy, will determine the successful bidder by a drawing after the sale is over.
Liens will be offered in parcel number order. Bidders must be present, no bids accepted via telephone, mail or email. The
sale will continue until all tax liens have been offered and the Treasurer believes no more tax liens can be sold.
The purchaser of a tax lien at the tax sale will be required to acquire by assignment all outstanding certificates of purchase
previously issued on the property. An assignment vests in the person all the right and title of the original purchaser with the
lien date effective from the original lien sale date. (A.R.S. 42-18121.01)
Payment and Fees
The total purchase amount is expected to be paid at the end of the tax lien sale. A non-refundable processing fee of five dollars
($5.00) and a Certificate of Purchase fee of ten dollars ($10.00) will be added to each tax lien sold.
Payments must be made at the Greenlee County Treasurer's office payable to "Greenlee County Treasurer" in cash, cashier's
check or money order only. At the time of payment, you will be issued a receipt for each registered Certificate of Purchase.
Redemption of a Tax Lien Certificate of Purchase
Any time during the period you are holding the Certificate of Purchase, it is subject to redemption by the property owner, his
agent, assignee, attorney, or by any person having a legal or equitable claim therein. Should the tax lien certificate be
redeemed any time prior to deeding, you will receive the purchase amount (less nonrefundable processing fee) plus interest at
the rate bid at the time of the sale. It is important that investors inform the Treasurer's Office of all address changes.
Certificate of Purchase redemption payments are mailed to the address on file. A check that is drawn by the county that is not
presented for payment within one year after the date of issuance is void, and is deemed to have been paid. ( A.R.S. 11-644)
On or after June 1, a person who holds a certificate of purchase may pay subsequent taxes, accrued interest and related fees due
on the property. The amount of subsequent taxes bears interest at the rate stated in the certificate of purchase from the first
day of the month following the purchase of the subsequent tax lien. The county treasurer shall collect a fee of five dollars from
the holder of the certificate. (A.R.S. 42-18121) By purchasing the subsequent taxes, the lien holder prevents the taxes from
being sold at the next year's tax lien sale.
Action to Foreclose Right to Redeem
At any time beginning three years after the sale of a tax lien but not later than ten years after the last day of the month in which
the lien was acquired pursuant to section 42-18114, if the lien is not redeemed, the purchaser or the purchaser's heirs or assigns,
or the state if it is the assignee, may bring an action to foreclose the right to redeem. The action to foreclose the right to redeem
shall be filed in the superior court in the county in which the real property is located. If any applicable law or court order prohibits
bringing an action to foreclose the right to redeem, the limitation provided herein shall be extended twelve months following the
termination of such prohibition. (A.R.S. 42-18201) Foreclosure action is described in Title 42, Chapter 18, Article 5 of the
Arizona Revised Statutes.
Upon receiving a certified copy of a judgment foreclosing the right to redeem and a fee of fifty dollars ($50.00) per parcel, the
county treasurer will execute and deliver a deed conveying the property described in the judgment. Once received, the deed
must be recorded.
Expiration of Lien and Certificate
If the tax lien is not redeemed and the purchaser or the purchaser's heirs or assigns fail to commence an action to foreclose the
right of redemption within ten years after the last day of the month in which the lien was acquired pursuant to section 42-18114,
the certificate of purchase or registered certificate expires and the lien is void. (A.R.S. 42-18127)
Corrections and Refunds
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.
If by mistake or wrongful act of the county treasurer, recorder or assessor, or as a result of double assessment, a real property tax
lien is sold on property on which no tax is due, the county treasurer shall hold the purchaser harmless by paying the purchaser the
amount of the principal and interest at the rate bid and endorsed on the certificate of purchase or ten per cent per year simple,
whichever is less. (A.R.S. 42-18125)
Research Potential Investments
It is recommended that investors research and inspect the property before bidding on a tax lien. Greenlee County and
Greenlee County Treasurer make no title warranties and do not warrant title concerning disclosed or undisclosed title problems
including any environmental problems.
In compliance with Internal Revenue Service regulations, Greenlee County Treasurer will issue a form 1099 federal earnings
statement to each investor who receives interest earnings of $600.00 or more in a calendar year. Earnings will accumulate from
any one or more parcels which might be redeemed during a given calendar year. To comply with these regulations, investors
will be required to provide to the Greenlee County Treasurer a Social Security Number or a Federal Identification Number.