Per Arizona Revised Statue, all delinquent personal property bills are to be sent to the Sheriff’s Office for collection. Once the information is sent to the Sheriff’s Office, and all efforts to collect the taxes fail, the property will be seized and auctioned to satisfy the delinquent taxes.
In addition to the collection process, all mobile homes with delinquent taxes are reported to the Arizona Motor Vehicle Department. Until the back taxes are paid, the title cannot be changed and a moving permit will not be issued.
Per Arizona Revised Statute, real property follows a procedure of tax liens and auctions in order to collect delinquent taxes. Real Property goes through a tax lien sale after being delinquent 13 months. An investor can purchase the taxes which creates a lien on the property for the amount of taxes, interest and fees.
Three years after the tax sale, the investor can initiate a process to foreclose on the property and obtain a deed. If the tax lien is not purchased by an investor the lien becomes state owned. Five years after the tax sale, state owned liens can be deeded to the county and auctioned at a public auction in order to obtain a deed. The tax lien sale is explained in more detail on the Tax Sale Information page.