Bauza Holdings, L.L.C. v. Primeco, Inc.

OPINION

FIDEL, Judge.

¶ 1 Bauza Holdings, L.L.C., owner of a tax lien certificate on a parcel of Maricopa County real property, appeals from a judgment declining to foreclose the rights of Primeco, Inc., owner of a separate tax lien certificate on the same parcel. The appeal presents the question whether Arizona’s property tax lien statutes permit one tax lien certificate holder to foreclose the rights of a competing tax lien certificate holder. We answer that question in the negative and affirm the judgment.

Background

¶ 2 Delinquent real property taxes become a lien on the property. To secure…