On July 8, 2003, the Board of Supervisors adopted Resolution No. 03-06-07, which established a policy regarding sales of real property tax deeded to the State of Arizona.  Any parcels of land not sold at the Supervisors' annual property tax sale for the year in which the property was deeded to the State of Arizona is added to the County's "Back Tax Land List."  This list of available properties is advertised on the County's website for purchase through the County's sealed bid process.  Anyone may submit a sealed bid to the Clerk of the Board of Supervisors Department.  The parcel information will be reviewed by the Clerk, Assessor and Treasurer and ultimately placed on a Board of Supervisors' meeting agenda at which time the sealed bid envelope will be opened during a public meeting.  The Board will then accept or deny the bid.  If the bid is accepted, the successful bidder must submit payment to the Clerk of the Board of Supervisors Department within 48 hours of being notified of the winning bid.  A quit claim deed will then be issued to the successful bidder transferring ownership of the property.