Ariz. Rev. Stat. » Title 42
Arizona Revised Statutes

Ariz. Rev. Stat. § 42-18121.01 (2026)

Subsequent purchaser; assignment

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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42-18121.01. Subsequent purchaser; assignment

A. If a person who holds a certificate of purchase does not exercise the option to pay subsequent taxes, accrued interest and related fees due on the property pursuant to section 42-18121, the county treasurer may require a person who desires to purchase a subsequent certificate of purchase on the property to acquire by assignment all currently outstanding certificates of purchase previously issued on the property.  The county treasurer shall process the sale as an assignment on behalf of the previous holder of the certificate of purchase.

B. An assignment made pursuant to this section vests in the person all the right and title of the original purchaser with the lien date effective from the original lien sale date.

Notes of Decisions
Cited in 1 case, 2006–2006 · leading case: Sun Valley Fin. Servs. of Phoenix, L.L.C. v. Guzman, 134 P.3d 400 (Ariz. Ct. App. 2006).
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Sun Valley Fin. Servs. of Phoenix, L.L.C. v. Guzman, 134 P.3d 400 (Ariz. Ct. App. 2006). “Section 42-18118(C) states: 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 § 42-18121.01. An assignment, when noted on the record of tax lien sales in the office of the…”
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