Assignments offer the investor an alternative way to purchase liens on parcels at a time other then the Tax Lien sale.

The unsold parcels "struck off to state" (State CPs) at the Tax Lien sale are available to investors by assignment. Assignments will be available upon completion of all Sale Week transactions.

Assignment purchases may be made in person or by mail. Payment must accompany the request. Available parcels are listed as "STATE CP" on a printout located in the Client Services Department of the Treasurer's Office.

This listing is available in a CD format for $50 each. It lists the tax amount and year involved. The buyer will pay the entire amount of taxes, interest, and fees due at the date of the assignment. Fees include a non-refundable/non-interest earning Tax Payer Information Fee of $5.00/10.00* as per ARS 42-18122B. Assignment purchases are not allowed during the tax sale auction. NOTE: If a parcel also has current delinquent taxes in addition to "State CP" taxes, the investor may purchase both after June 1, and prevent the parcel from going to the Tax Lien Sale.

* If delinquent base tax is $600 or less, the fee is $5.00. If the delinquent base tax is more than $600, the fee is $10.00.

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