42-18122. Resale of tax liens assigned to the state; fee A. If a tax lien is assigned to this state as provided by this article, the county treasurer shall sell, assign and deliver the certificate of purchase to any person who pays to the county treasurer the whole amount then due under the certificate, including interest, penalties and charges, and in addition the entire amount of subsequent taxes assessed on the property described in the certificate. B. The county treasurer shall collect a fee of not more than ten dollars from the assignee for making each assignment.
Arizona Legal Code
§ 42.18122
Source: https://www.azleg.gov/ars/42/18122.htm· Version 2026