A. The county treasurer shall make, execute and deliver a certificate of purchase to each purchaser at the sale for delinquent taxes or to each assignee. The treasurer may provide for a registered certificate in the treasurer's records in lieu of delivering a physical certificate.
B. The certificate of purchase or registered certificate shall:
1. Describe the real property on which a tax lien is sold as it is described in the record of tax lien sales.
2. Recite the date of the sale.
3. State the name of the purchaser.
4. Recite the tax year or years for which the tax lien was sold.
5. Recite the amount of all taxes, interest, penalties and charges for which the tax lien was sold and the rate of interest payable in order to redeem.
C. The certificate of purchase, whether registered or paper or whether issued to this state or to a person, is assignable by endorsement or as provided by section 42-18121.01. An assignment, when noted on the record of tax lien sales in the office of the county treasurer vests in the assignee all the right and title of the original purchaser.
D. The county treasurer shall collect from the purchaser or assignee a fee of ten dollars for each certificate.
Notes of Decisions
Sun Valley Fin. Servs. of Phoenix, L.L.C. v. Guzman, 134 P.3d 400 (Ariz. Ct. App. 2006).
· cites it 7× “A.R.S. § 42-18118 (Supp.2005). The tax lien certificate serves as evidence entitling the holder to a deed to the real property if certain statutory conditions are met.”
Roberts v. Robert, 158 P.3d 899 (Ariz. Ct. App. 2007).
· cites it 2× “A.R.S. § 42-18118 (Supp.2006). ¶5 Real property tax liens may be redeemed by the property owner, the owner’s agent, assignee, or attorney, or by any person who has a legal of equitable claim in the property, including the holder of a tax lien certificate of a different date.”
Pinal Vista Props., L.L.C. v. Turnbull, 91 P.3d 1031 (Ariz. Ct. App. 2004).
“§ 42-18118. The certificate is evidence of the holder’s right to a treasurer’s deed at the end of the applicable statutory period.”
Delo v. Gmac Mortg., LLC, U.S. Bank, N.A., 302 P.3d 658 (Ariz. Ct. App. 2013).
· cites it 2× “§ 42-18101(A), delivering to each purchaser or assignee a certificate of purchase, AR.S. § 42-18118(A). A real property tax lien may be redeemed by a property owner; the owner’s agent, assignee, or attorney; or “[a]ny person who has a legal or equitable claim in the property.”
Ulan v. Pima Cnty. Bd. of Supervisors, 145 P.3d 650 (Ariz. Ct. App. 2006).
· cites it 4× “The Ulans, individuals and entities in the business of purchasing delinquent property tax liens, were issued certificates of purchase pursuant to A.R.S. § 42-18118 by the Pima County Treasurer for tax liens they bought during the month of February 2003.”
Tax Lein v. Beitman (Ariz. Ct. App. 2024).
· cites it 2× “Upon such a sale, the county treasurer provides the purchaser with a certificate of purchase “that ultimately may entitle the holder to a deed on the real property if certain statutory conditions are met.”
Valencia v. Allen (Ariz. Ct. App. 2026).
· cites it 2× “A.R.S. § 42-18118. If no one buys the tax lien, the certificate of purchase is assigned to the State.”
— Ariz. Rev. Stat. § 42-18118(A) — 3 cases
Delo v. Gmac Mortg., LLC, U.S. Bank, N.A., 302 P.3d 658 (Ariz. Ct. App. 2013).
“§ 42-18101(A), delivering to each purchaser or assignee a certificate of purchase, AR.S. § 42-18118(A). A real property tax lien may be redeemed by a property owner; the owner’s agent, assignee, or attorney; or “[a]ny person who has a legal or equitable claim in the property.”
Tax Lein v. Beitman (Ariz. Ct. App. 2024).
“Upon such a sale, the county treasurer provides the purchaser with a certificate of purchase “that ultimately may entitle the holder to a deed on the real property if certain statutory conditions are met.”
— Ariz. Rev. Stat. § 42-18118(C) — 1 case
Sun Valley Fin. Servs. of Phoenix, L.L.C. v. Guzman, 134 P.3d 400 (Ariz. Ct. App. 2006).
“A.R.S. § 42-18118 (Supp.2005). The tax lien certificate serves as evidence entitling the holder to a deed to the real property if certain statutory conditions are met.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.