Arizona § 42-18118 - Certificate of purchase or registered certificate; form; assignment; fee
Full text of Arizona Arizona Revised Statutes § 42-18118 — Certificate of purchase or registered certificate; form; assignment; fee, with citation guidance and answers to common questions.
§ 42-18118. Certificate of purchase or registered certificate; form; assignment; fee
A. The county treasurer shall make, execute and deliver a certificate of purchase to each purchaser at the sale for delinquent taxes or to each assignee. The treasurer may provide for a registered certificate in the treasurer's records in lieu of delivering a physical certificate.
B. The certificate of purchase or registered certificate shall:
1. Describe the real property on which a tax lien is sold as it is described in the record of tax lien sales.
2. Recite the date of the sale.
3. State the name of the purchaser.
4. Recite the tax year or years for which the tax lien was sold.
5. Recite the amount of all taxes, interest, penalties and charges for which the tax lien was sold and the rate of interest payable in order to redeem.
C. The certificate of purchase, whether registered or paper or whether issued to this state or to a person, is assignable by endorsement or as provided by section 42-18121.01. An assignment, when noted on the record of tax lien sales in the office of the county treasurer vests in the assignee all the right and title of the original purchaser.
D. The county treasurer shall collect from the purchaser or assignee a fee of ten dollars for each certificate.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-18118
What does Arizona Revised Statutes § 42-18118 cover?
Section 42-18118 ("Certificate of purchase or registered certificate; form; assignment; fee") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-18118?
A common citation format is "Arizona Revised Statutes § 42-18118" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-18118 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.