Maricopa County tax lien · APN 304-90-407-B

Listing description

What the seller provided

Delinquent-property-tax lien on parcel 304-90-407-B, unsold at Maricopa County's annual tax-lien auction and now available for over-the-counter purchase (assignment) from the County Treasurer. Assessor use: Vacant Residential Rural Non-subdivid. 2,193 sq ft lot (0.05034 acres). 2026 full cash value $54,000 (land $54,000). Legal description: E 10F OF W 65F LY WI-IN S 219.25 FT OF NW4 NW4 NW4 SEC 32. You buy the tax debt plus statutory interest — not the property — and the owner keeps the right to redeem. See the Treasurer's parcel page for the current payoff amount.

How this sale works

Tax lien sale

You are buying the county's tax claim, not the property. The owner repays the taxes plus interest to you, and only if they never do can you move to foreclose.

• Returns come from the statutory interest or penalty rate, often bid down or bid up at the auction.
• Most liens are redeemed; taking title is the exception and follows a separate legal process.
• Certificates have expiry dates and notice requirements that vary by state.

Tax lien auctions: certificates, redemption, and returns →

General information, not legal advice. The official sale notice controls.

Research this property

Look it up before you bid

The public notice gives an address and a date. These outside tools fill in what it does not.

Record details

Lot size

2,193 sq ft

Acres

0.05 acres

County

Maricopa

Parcel number

304-90-407-B

APN

30490407B

Legal description

E 10F OF W 65F LY WI-IN S 219.25 FT OF NW4 NW4 NW4 SEC 32

Owner of record

BAUM ARTHUR TR

Last recorded sale price

$316,666

Assessor web link

mcassessor.maricopa.gov/mcs/?q=30490407B ↗

Deed date

Sep 30, 2011

Deed number

20110810525

Deed web link

recorder.maricopa.gov/recording/document-details.html?recordingNumber=20110810525&suffix= ↗

Elementary school district

Queen Creek Unified School District

Full cash value

$54,000

High school district

Queen Creek Unified #95

Land legal class

Ag / Vacant Land / Non-profit R/p

Land value

$54,000

Last sale date

Sep 1, 2011

Limited property value

$4,490

Property use

Vacant Residential Rural Non-subdivid

Section township range

S32 T2S R7E

Taxing district

Queen Creek U.s.d.in City Of Queen Creek

Treasurer web link

treasurer.maricopa.gov/PropertyTaxInformation/?parcel=30490407B ↗

Valuation year

2026