tax deed land sales; procedures

SB 1070 updates Arizona's procedures for selling state-owned land through tax deeds (property sold due to unpaid taxes). It allows counties to conduct online or live auctions for these properties and creates specific rules for selling to adjacent landowners who use their property for commercial, agricultural, or residential purposes, provided the properties were once under common ownership or part of a homeowners' association's common area. The bill also establishes priority for these adjacent buyers during sales and clarifies how proceeds from sales are distributed to taxing authorities and former owners. This change primarily affects counties managing tax sales, adjacent property owners seeking to purchase nearby land, and homeowners' associations maintaining common areas.