Modified 01/21/2010

This information has been compiled to answer the most frequently asked questions about delinquent real estate taxes and the sale of tax liens on the internet.

1. WHEN ARE PROPERTY TAXES IN ARIZONA DUE?
(go to auction page)
Property taxes are billed in September and are payable in two installments. The first installment is due on October 1st, delinquent after November 1st, and the second installment is due on March 1st of the next calendar year, delinquent after May 1st.

2. WHAT HAPPENS WHEN PROPERTY TAXES BECOME DELINQUENT? (go to auction page)
Delinquent property taxes accrue interest at an annual rate of 16% simple interest prorated monthly. In addition, when a property tax lien is listed for sale there are advertising fees ($5.00 or 5% whichever is greater) plus sale fees.

3. ARE DELINQUENT TAXES PUBLICIZED? (go to auction page)
The Treasurer’s Office must publish the list of delinquent taxes at least once not more than three weeks before the sale but not less than two weeks. The list is published in the White Mountain Independent.  

4. WHAT DOES THE NEWSPAPER AD CONTAIN?
(go to auction page)
The place, date and time of the tax certificate sale. A listing of each parcel showing the parcel number, delinquent tax amount, the property owner's name, and the property’s legal description.  The parcels are consecutively numbered for reference during the sale.

5. WHAT ARE "TAX LIEN CERTIFICATES"? (go to auction page)
They are a first lien on the real estate. Buyers are provided a listing of all certificates purchased.

6. HOW DOES SOMEONE ACQUIRE A TAX LIEN CERTIFICATE?
(go to auction page)
At the public auction conducted each February. The auction is called a Tax Lien Certificate Sale.

7. WHEN ARE MY BIDS DUE? (go to auction page)
Bids are due by the sale date, Thursday, February 18, 2010.  Bidders can prepare to bid and begin to submit bids starting on the Advertising Date, Friday, January 29, 2010.  Bids will only be accepted through the Treasurer’s auction web site, BidApacheCounty.com.
   
8. WHO MAY PARTICIPATE IN THE TAX CERTIFICATE SALE?
(go to auction page)
Anyone. Beginning January 29th, the registration process can be completed on the Internet at www.BidApacheCounty.com.  Bidders must take the following steps:

• Obtain a login ID and password for the site by going to www.BidApacheCounty.com, clicking the "Register" button and completing the form.
• Submit an IRS W-9 form on the web site.  Bidders who have participated in a previous Apache County tax sale can look up the record on file with the county using a combination of their TIN and bidder number assignment.  New bidders can complete a new W-9 form.  W-9 forms on BidApacheCounty.com are only active when an auction is open and accepting bids. NOTE: W-9 submission is only available on the web site between the Advertising Date and the Sale Date each year.
• Submit a deposit. Bidders are required to make a deposit for 10% of the estimated amount they intend to purchase. All payments are made using an ACH interface under "My Account" on www.BidApacheCounty.com. The Treasurer's Office requires a minimum deposit of $100.00. The deposit may be increased any time prior to the close of the auction.
• Enter a budget.  Bidders must indicate the maximum amount they want to purchase (up to 10x their deposit amount) by setting a Budget on the "My Account" page.
• Obtain a bidder number.  Bidder numbers are assigned by the system once a bidder completes the W-9 form and makes a deposit.  Previously assigned Apache County bidder numbers can be retained using the search described above.

9. WHAT DO I DO IF I FORGET MY PASSWORD?
(go to auction page)
Please be careful to remember your password, as it is the key to your access to the Tax Sale Web site. If, however, you forget your password, it may be recovered easily by clicking on the "Forgot your password?" link on the Tax Sale Web site home page. When you provide your matching personal information, a new temporary password will be sent to your registered email address. This password will need to be changed after your next login.

10. IF ONE BIDDER WANTS TO PURCHASE FOR SEVERAL BUYERS, HOW IS THIS HANDLED? (go to auction page)
Bidders are responsible for maintenance of their own accounts.  Each bidder who participates in the auction must complete a separate registration, W-9 form and deposit.

11. WILL THE TREASURER’S OFFICE RESEARCH PARCEL INFORMATION FOR ME? (go to auction page)
No, the bidder must conduct any research surrounding potential purchases.

12. WHERE MAY I OBTAIN COPIES OF THE ARIZONA REVISED STATUTES THAT PERTAIN TO THE TAX LIENS? (go to auction page)
Statutes are available on-line (Title 42, Chapter 18, beginning with Article 3).

13. WHAT IS AN INTERNET AUCTION? (go to auction page)
An auction in which bids are transmitted and received through the Internet using a computer and a web browser.

14. HOW DOES THE BIDDING PROCEED? (go to auction page)
Each item is auctioned in the order listed in the publication. The bidding begins at 16% (the maximum rate) and is bid down. The "winning" bidder's number and rate of interest are recorded. Any item not bid upon is "sold" to the State.

15. WHAT EQUIPMENT OR SOFTWARE DO I NEED TO BE ABLE TO PARTICIPATE? (go to auction page)
A bidder must have a computer with Internet access and a web browser (recommended: Internet Explorer 5.0 or higher on Windows 98, Me, NT, 2000, or XP; Netscape 7.1 or higher; or Mozilla FireFox 0.8 or higher). If you do not have access to a computer, the Treasurer’s Office will supply computers for training and/or bidding by appointment. You can reach the Treasurer’s office at 928-337-4364. Also, many public libraries and other buildings make computers available to the general public.

16. WHO WILL SHOW ME HOW TO USE THE INTERNET AUCTION SYSTEM? (go to auction page)
Users are encouraged to participate in a Self Demo, Trial Auction or a Guided Demo prior to bidding.

• Self Demo- Click the Auction Demo link under Auction Site Training Tools after you log in. The instructions are designed to lead users through the auction process.
• Trial Auction - Click the Trial Auction link under Auction Site Training Tools after you log in. The Trial Auction is a simulation of a real auction, in which bidders practice bidding and, subsequently, viewing auction results.
• Guided Demo - Please contact Auction Support to receive a Guided Demo (which is available only after user completes the Self Demo). Auction Support will guide the user through the auction process on the website over the phone at 800-410-3445.

17. WHAT IS A BATCH?(go to auction page)
A Batch is an auction subgroup of the Advertised List that serves as a means of organizing tax certificates for the purpose of facilitating bid submission. Each tax certificate in each Batch is auctioned independently of every other tax certificate and arranged in sequential order with a unique auction closing time for each Batch.  

18. WHAT IS PROXY BIDDING? (go to auction page)
In a live auction, a bidder will lower his bid by one percent increments until he is the only bidder left or until the interest goes below his acceptable minimum level, at which point he would drop out. Proxy bidding is a form of competitive sale in which bidders enter the minimum interest rate that they are willing to accept for each certificate. The auction system acts as an electronic agent, submitting bids on behalf of each bidder. The result of the proxy system is that the electronic agent keeps lowering the bid to submit by one percent increments until you are either the only bidder left, (in which case you get the certificate at one percent lower than the previous bid) or until you reach the floor you have set. Zero percent bids will not be treated as proxy bids. They will be awarded at zero.

If you are the only bidder on a given certificate and your minimum rate is greater than zero percent, the electronic agent will submit a bid of 16% on your behalf.

In the case of a tie at the winning bid rate, the system awards to one of the tie bidders through a random selection process using a random number generator.

In no case will a bidder be awarded a certificate at a rate lower than his specified minimum acceptable rate.

Certificates that receive no bids will be "struck to the state" at 16%.

19. HOW WILL I KNOW IF THE TAXES ON A PROPERTY HAVE BEEN PAID AFTER THE CERTIFICATE HAS BEEN ADVERTISED?
(go to auction page)
The certificates listed on www.BidApacheCounty.com will be updated weekly between advertising and the sale date on the following dates:

• January 29, 2010
• February 5, 2010
• February 12, 2010
• February 17, 2010

20. WHEN DO THE BIDDERS HAVE TO PAY THE AMOUNT DUE FOR THEIR PURCHASES? (go to auction page)
Bidders will receive an email invoice on Friday, February 18, 2010 indicating the total amount due, if any. All payments must be made via ACH Debit on the Payments Page of the Tax Sale Web site by no later than 5:00 p.m. on Friday, February 19, 2010. Failure to pay by that date results in the forfeiture of the deposit and makes the certificates available for re-sale.
 
21. WHAT IS AN ACH DEBIT? (go to auction page)
An ACH debit is an electronic funds transfer from your bank account, initiated by the Treasurer with your prior authorization. Debits entered on the Payments Page of the web site will be submitted immediately for processing.

Funds must be drawn from a US financial institution. Some types of money market, brokerage, and/or trust accounts cannot accept ACH debits. Please check with your financial institution prior to initiating payment on the web site.

For more information on ACH, please visit the NACHA, the Electronic Payments Association at www.nacha.org.

22. WHAT HAPPENS TO MY SECURITY DEPOSIT IF I DON'T WIN ANY CERTIFICATES IN THE AUCTION? (go to auction page)
Refunds for unused portions of the deposit will be issued via ACH debit by the Treasurer to your bank account.  Refunds typically take two weeks to process following the sale. You will be notified via email when your refund has been issued.

23. HOW DOES THE HOLDER OF THE CERTIFICATE RECEIVE THE INTEREST INCOME? (go to auction page)
The Treasurer remits the principal (face amount of certificate) and the interest earnings if the property taxes are paid by the owner or an agent.

24. CAN INTEREST RATES BE CHANGED AFTER THE BID?
(go to auction page)
If a certificate should be cancelled or reduced, the interest earned will be 10% per year, simple interest or the rate of interest bid at the tax certificate sale, whichever is less on the cancelled or reduced amount. Bankruptcy rulings may also affect interest rates.

25. WHY WOULD A CERTIFICATE BE CANCELLED OR REDUCED?
(go to auction page)
To correct errors, omissions, or double assessments and when ordered by a court.

26. ARE TAX SALE CERTIFICATES TRANSFERABLE?
(go to auction page)
Certificates may be transferred by completing an endorsement form and paying the applicable fees, prior to redemption.

27. WHAT ABOUT TAX CERTIFICATES ISSUED TO THE STATE?
(go to auction page)
State held tax certificates, may be acquired by individuals after the close of the tax sale. The Treasurer’s Office will announce the date(s) these certificates become available.

28. WHAT IS THE "LIFE" OF A TAX CERTIFICATE? (go to auction page)
Certificates are dated as of the date the purchase was made. Ten years later, if the purchaser has taken no additional action to foreclose the tax lien, the lien expires and is voided. No payments will be made to the purchaser. A purchaser may initiate a Judicial Foreclosure action after three years from the initial purchase date.

29. WHAT IS THE TAX DEED PROCESS? (go to auction page)
Any certificate holder including the County may file an “Action to Foreclose” in the Superior Court of Apache County three years from the date of the sale.

30. WHAT IS THE LATEST DATE I CAN MAKE A REDEMPTION PAYMENT PRIOR TO THE AUCTION? (go to auction page)
The last day for redemption payments will be February 17, 2010.  The Treasurer will not process redemptions on the day of the sale (February 18, 2010).

31. ARE AUCTION FEES REFUNDABLE? (go to auction page)
The Treasurer's $10.00 auction fee is non-refundable and not interest-bearing.  All other fees included in the face value of the certificate are refunded at redemption and are interest-bearing.

Katherine D. Arviso
Treasurer
Apache County
75 W. Cleveland
St. Johns, Arizona 85936

In accordance with the provisions of ADA, this document may be requested in an alternate format. Contact the Treasurer's Office at
928-337-4364.