There are two different procedures for collecting delinquent property taxes depending on the classification of the property. Interest is assessed by state law at 16% per annum prorated monthly on all property tax.
When this property becomes delinquent, per Arizona Revised Statute, the Sheriff’s Department is responsible to collect the taxes or seize the property for auction.
If the taxes are not paid in full within 13 months of the 1st half delinquent date (January), an advertising fee of 5% or 5 (whichever is greater) is assessed. After 16 months, the Treasurer’s Office offers a tax lien on the property (February). If the tax lien is not redeemed within three years from the date of the sale, the tax lien purchaser may initiate foreclosure proceedings in an effort to obtain a deed to the property.