Bill Text: AZ HB2198 | 2018 | Fifty-third Legislature 2nd Regular | Chaptered

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Bill Title: Property tax; delinquent tax list

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2018-04-03 - Chapter 114 [HB2198 Detail]

Download: Arizona-2018-HB2198-Chaptered.html

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House Engrossed

 

 

 

State of Arizona

House of Representatives

Fifty-third Legislature

Second Regular Session

2018

 

 

 

CHAPTER 114

 

HOUSE BILL 2198

 

 

AN ACT

 

Amending section 42‑18106, Arizona Revised Statutes; relating to property taxes.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 

Be it enacted by the Legislature of the State of Arizona:

Section 1.  Section 42-18106, Arizona Revised Statutes, is amended to read:

START_STATUTE42-18106.  Delinquent tax list and notice of sale

A.  On or before December 31 of each year, the county treasurer shall prepare:

1.  A list of all real property on which the taxes for prior tax years are unpaid and delinquent, describing the property as it is described on the tax roll.

2.  An accompanying notice stating that the treasurer will sell a tax lien on each parcel of real property at public auction for taxes, penalties, interest and charges on the real property.

B.  The notice of sale shall include:

1.  The name of the owner.

2.  The legal description property account number, if available, and the parcel number of the property.

3.  The tax years for which taxes are delinquent.

4.  The taxes, penalties, interest and charges assessed.

C.  If the board of supervisors by resolution elects to pursue any other remedy provided by law, the board may dispense with the notice of sale under this section, but that action does not affect the provisions of sections 42‑18109 and 42‑18110.

D.  The county shall make available to the public on a county website the description of the property associated with a parcel number. END_STATUTE

 

 

 

 

APPROVED BY THE GOVERNOR APRIL 3, 2018.

 

FILED IN THE OFFICE OF THE SECRETARY OF STATE APRIL 3, 2018.