State-Held Certificates of Purchase: how it works
State-held certificates of purchase (assignment)
Liens that receive no bid at the February sale are struck to the state. Any person may later buy a state-held certificate over the counter by assignment from the county treasurer, paying the full amount then due plus all subsequent taxes assessed on the property, along with a fee of up to ten dollars for each assignment. An assigned state certificate earns the full 16 percent.
Does Arizona publish a lands-available list?
Arizona has no separate Lands Available list. Parcels the county has taken by treasurer's deed after foreclosure may later be sold by the county board of supervisors.
This route skips the live auction, which means these are the parcels nobody bid on, so the due diligence matters even more. Every state names this inventory differently, and the state-held and struck-off land table maps each local name to the same mechanism. The over-the-counter guide has the cross-state playbook.
Verified Jul 13, 2026 against Arizona sources.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.