A Little Bit of History

A Little Bit of History

Maricopa County was created February 14, 1871. The offices of Tax Collector and County Treasurer were provided for at this time. The Sheriff was ex officio Tax Collector and ex officio Assessor.

In 1885 the legislature provided that the Treasurer of Maricopa County should become ex officio tax collector, effective January 1, 1887.

But in 1887 the Board of Supervisors was empowered to disunite or consolidate the office of Sheriff and Tax Collector, Sheriff and Assessor, Sheriff, Assessor, and Tax Collector, Treasurer and Tax Collector or Assessor and Tax Collector. So on July 20, 1888, the Board of Supervisors, by ordinance, created and adopted the independent Office of Assessor for Maricopa County and made the Assessor ex officio Tax Collector. Then on January 1, 1891, the Treasurer, became ex officio Tax Collector and has remained so to the present.

The Treasurer, elected to a four-year term, is the ex-officio tax collector and the treasurer of all school and special districts within the county. He collects all real and personal property taxes for the state, county and incorporated cities and towns, school and special districts, and he distributes them to the various jurisdictions. The department may act as registrar, paying and transfer agent for bond issues of the county, school and special districts. The department receives all revenues, handles credit accounts, pays school and county warrants and invests county and school funds under the direction of the Board of Supervisors acting as the Board of Deposits.

See also... Maricopa County Treasurers - 1871 to Present



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CP Expirations Legal Changes

There has been a change in CP Liens that is applicable to lienholders. Beginning September, 2019, SB1236 will include a provision that modifies the language in §A.R.S. 42-18127 Section A.

The original certificate of purchase, in addition to all subsequent taxes (sub taxes) will expire if an action to foreclose has not commenced within ten years after the last day of the month in which the original certificate was acquired.

Pursuant to this legislation, tax liens eligible for expiration will include the original certificate and all related sub taxes in the expiration process. Those liens with deadlines that are already in effect will not be affected however it will affect all future sub taxing liens so that the deadline will expire within a ten year period after the last day of the month that it was acquired and time limits cannot be extended to the original purchase.

You should consult your attorney for further advice.

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Elderly Assistance Program

We have been receiving many phone calls from seniors expressing shock and dismay at the significant increase in their property tax bills. It is tragic. Treasurer Royce T. Flora has been trying for five years to get the legislature to reclassify low-income seniors’ homes in order to lower their ever-increasing property taxes. Several different players have defeated these efforts each year, which has led to a doubling of many folks’ property taxes this year. Treasurer Flora is not giving up. Please click on this LINK to read a letter to legislators explaining the Treasurer’s disappointment in their failure to help our needy seniors. With the enthusiastic help of Representatives Bob Thorpe (R-Flagstaff) and Anthony Kern (R-Phoenix), Treasurer Flora will again champion the effort to get a bill passed by legislators and signed by the governor in 2020.

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Parcel number 123-45-678 9, can be entered as 123 45 678

Parcel number 123-45-678a 9, can be entered as 123 45 678 a

For Mobile Home/Business Personal Property - Use the personal property roll number with a prefix of 9 as the parcel number.
Example: Roll number 60-00-001 8 can be entered as 960 00 001.

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