|A tax lien can be redeemed any time from the date of sale, meaning the auction sale date not the purchase date, but not after the delivery of a treasurer’s deed to the purchaser or the purchaser’s heirs or assigns. The persons whom may redeem a tax lien must by the owner, owners agent, assignee or attorney, a person whom has a legal or equitable claim to the property.
Refer to Title 42, Article 4: “Redemption of Tax lien” for further details.
42-18151. Who may redeem real property tax liens; persons under disability; persons owning partial interest
A. A real property tax lien that is sold under article 3 of this chapter may be redeemed by:
1. The owner.
2. The owner’s agent, assignee or attorney.
3. Any person who has a legal or equitable claim in the property, including a certificate of purchase of a different date.
B. A tax lien that is sold on real property of a minor or a legally incapacitated person is subject to redemption only in the manner provided for persons under no such disability.
C. A person who owns an interest in real property less than the whole:
1. May redeem a tax lien against that interest as a percentage of the entire liability reported by the county assessor by paying the proportionate part of the whole amount due.
2. Shall receive a certificate of redemption for the interest in the manner provided by this article.