Tax Deeded Land Sales
https://www.maricopa.gov/780/Tax-Deeded-Land-Sales
Tax deeded land sales are conducted by theMaricopa County Treasurer's Officeon an as-needed basis with Maricopa County acting as the agent for the State of Arizona. These parcels have been deeded to the State of Arizona as a result of a property owner's failure to pay property taxes on the parcel for a number of years. Many of these parcels are small or unusually shaped pieces of property, often due to survey or mapping errors, which may not have been deeded to a property owner during the course of development of a community.
In order for the State to return these parcels to the tax rolls through a tax-deeded land sale, Maricopa County must first offer the parcels at a public auction in which anyone may bid on the parcels. After advertisement and a public auction where bids are received, the Board of Supervisors will convene a public meeting and may vote to sell the parcels to the highest bidder for cash or vote to not accept any offers.