When people do not pay the real property taxes on their homes, vacant land and/or commercial buildings, Arizona law allows the county governments to lien the real property for the unpaid taxes — in effect placing a mortgage on the property for payment of the unpaid taxes. If those taxes are not paid for three years, the counties will auction off the tax lien to investors in the form of a tax lien certificate on real property. The purchase of a tax lien certificate gives you the right to receive the return of your investment plus the interest rate that you successfully bid. Or with a little luck, if the taxpayer does not pay the taxes on the property, the right to foreclose that tax lien.
While this is quite an amazing investment tool, navigating the court system alone can sometimes be a daunting and tricky process with many pitfalls. For example, if you purchased a tax lien certificate in the name of an LLC or corporation, you may be legally prohibited from bringing the lawsuit without an attorney as the law does not allow entities to represent themselves pro se in court. Courts routinely dismiss cases when LLCs or corporations attempt to litigate without an attorney. Our firm has also seen cases where the taxpayers delay the process by filing frivolous motions.
At Hymson Goldstein Pantiliat & Lohr, PLLC we have experienced real estate lawyers who are knowledgeable about the tax lien certificate foreclosure process. We have successfully litigated many tax lien certificate cases for our clients, obtaining either the property or a judgment for fees and costs. We also offer reasonable and competitive rates for our clients.
John L. Lohr, Jr. is an experienced real estate litigator licensed since 1999 and has been representing clients in tax lien foreclosure cases since 2010. Since 2010, John has assisted hundreds of tax lien clients and filed over one hundred tax lien foreclosure lawsuits. He has obtained many treasurer deeds for his clients from these cases. The remainder resulted in either money judgments or payment of the taxes, interest and attorneys’ fees.