Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 18. COLLECTION AND ENFORCEMENT |
Article 6.1. Conveyance to State on Failure to Redeem |
Sec 42-18264. Personal notice by certified mail
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A. At least ninety days before the date of delivering a treasurer's deed on a parcel of property under this article the county treasurer shall mail notice to the owner of the parcel as shown on the current tax roll and any other party who is identified in the title search conducted under section 42-18263 as having a legal or equitable interest in the property.
B. The notice shall be sent by certified mail, return receipt requested, to the person's last known address.
C. The notice shall state that the county board of supervisors has applied for a treasurer's deed on behalf of this state and shall include a description of the property, the date the tax lien was assigned and the last date for redeeming the property. The notice may be in the following form:
Official Notice
Treasurer's office, ________________ county, state of Arizona.
The board of supervisors of ________________ county, acting on behalf of the state of Arizona, has applied for a treasurer's deed to the following described real property, owned by ________________ and located in ___________________ county, Arizona:
(Description)
A tax lien was assigned to the state of Arizona on (Date) for taxes, interest, penalties and charges. If this tax lien is not redeemed according to law before (Date) , I will convey the property to the state of Arizona.
____________________________
County Treasurer
____________________________
State of Arizona