Arizona Revised Statute (A.R.S.) § 42-18303 (F) states, "The board of supervisors may sell real property in the county held by the state by tax deed to the owner of contiguous real property that is used for residential purposes, and the board may accept an offer by the contiguous owner to purchase the property, if both of the following conditions apply:
1. Both the property offered for sale and the contiguous property were at one time under common ownership, or the property offered for sale is part of a common area maintained by a homeowners' association as determined by the county assessor.
2. The property offered for sale cannot be separately used for residential purposes pursuant to applicable building codes and ordinances of the jurisdiction in which the property is located due to its size, configuration or recorded common area restrictions."
Patrick and Debora Cottrell are the owners of parcel number 301-24-144G, which is located in Pine, Arizona. The subject parcel number 301-24-144F is actually located in the Cottrell's fenced back yard. On November 3, 2016, Mrs. Cottrell sent an email (copy attached) to the Clerk of the Board with an offer to purchase the subject property for $50. The total lien amount on the parcel is $460.08. |