Arizona · A.R.S. §§42-18151–42-18153, 42-18201Arizona tax lien certificates: redemption, the three-year mark and the treasurer's deed

In Arizona the county sells the tax lien and gives the buyer a certificate of purchase; the property itself stays with the owner while the lien can be redeemed. The owner, the owner's agent, assignee or attorney, a charitable payer, or anyone with a legal or equitable claim – including the holder of another certificate – may redeem, and a partial owner may redeem a proportionate share (A.R.S. §42-18151). The lien may be fully redeemed within three years after the tax lien sale, and after that at any time before the treasurer's deed is delivered to the certificate holder (§42-18152(A)). The redemption amount, paid to the county treasurer, is the amount the lien sold for plus the later taxes the purchaser paid and endorsed on the certificate and the statutory fees, all with interest at the certificate's rate (§42-18153). Starting three years after the sale and no later than ten years after it, the certificate holder may sue in superior court to foreclose the right to redeem, naming the county treasurer (§42-18201(A)).