Certificate of Purchase Procedures

Apache County Treasurer Office
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Apache County Treasurer
Marleita Begay
“Investing and Protecting our Financial Future”
Certificated of Purchase
What is a certificate of purchase?
The Tax Sale is a Lien on the property not a deed to the property. When you purchase the taxes, you are just paying the outstanding taxes on the property. As a lien holder you do not have any rights to the property, you should not contact the owner, you cannot go on the property or make any changes to the property. You are buying a Certificate of Purchase that is strictly a lien on the property. When payment is made by the owner to this office redeeming the taxes you will be mailed the redemption amount which is the taxes plus interest earned. As an investor (purchaser) you are responsible for contacting our office to make subsequent payments on the parcels you have a tax lien on. We will not notify or send you tax bills or statements concerning the parcels as they do not belong to you.
What is the foreclosure process?

Should the owners not redeem, you must wait a minimum of three years from the first time the parcel goes to tax lien sale, before you can attempt a foreclosure through the Superior Court in Apache County. You are responsible for handling this procedure on your own or through an attorney. The Apache County Treasurer’s Office does not handle this process in any way.

When is the annual tax sale?

The annual tax sale is held once a year in the month of February. (The date is set usually in the month of December).

“Over the Counter” tax lien purchase procedures.

After the sale (mid March) a listing of unsold, available parcels is posted on the Apache County website and is updated periodically. The leftover parcels are available from mid March to December 31 each year for over the counter purchases.

There are fees associated with tax lien purchasing. If you wish to purchase a lien you will need to contact the Treasurer’s Office for an exact amount on each parcel. Purchasing can be done in person or by mail.

  • $10.00 Non-refundable purchasing fee (State Statute 42-18118)
  • $10.00 Assignment fee on years that were assigned to the state.(State Statute 42-18122)
  • $5.00 Subsequenting fee ( June 1 to December 31)

Payment must be in the form of cashiers check, money order, or cash. Personal checks in any form will not be accepted.

Maps are found in the Apache County Assessors Office.

The Purchasers Information Form and a W-9 must be completed in full and returned to the Treasurers Office when purchasing certificates. (See form AC-001)

Investors Forms

Tax Lien Purchaser Information Form AC-001