About Special Services

The primary mission is to coordinate and provide services statutorily required of the Pinal County Board of Supervisors in the following listed categories:

  • Special Taxing Districts (80 active districts): services include feasibility studies, formations, budgets, levies, rates, bonds, annual reports, audits, counseling, monitoring and dissolutions of special taxing districts.
  • Manages Special Taxing Districts administered by the Board of Supervisors.
  • Processing and selling of tax-delinquent and proprietary properties for the Board of Supervisors' sales. This includes inspections of properties, arranging appraisals, advertising, scheduling and conducting public auctions, and preparation and recording of deeds.

State Deed Information

State Tax Deed Sale List (PDF)

  1. Review the listing of properties carefully. It is recommended that prior to the purchase of a parcel, you view the property and become knowledgeable thereof. Remember that the parcels are sold on an "As Is, Where Is" basis; that no warranties nor representations are made as to property conditions, including, but not limited to, availability of water, utilities, irrigation, sewers, access, ingress, street or road maintenance, zoning, suitability for building, flood plain status, or any other physical characteristic relating to the property.
  2. Maps are available for free online through the Pinal County Assessor Parcel Search or a DVD may be purchased that contains current parcel maps. For more information regarding Assessor data pricing, payment method, format, and delivery please contact the Assessor's CAMA division.
  3. After you have selected a parcel(s) to bid on, please complete the top part of the Bid Form for State Tax Deed Property (PDF). The bottom half of the form is completed by Pinal County. Remember to date and sign the bid form and also to show to whom you want the deed made out. The person submitting the bid and person named on the deed can be different.
  4. Your bid amount can be no less than the minimum bid listed for the parcel. Acceptable forms of payment include cash, money order or cashier's check. If submitting bid by mail, please do not send cash through the mail. Money Orders or Cashiers checks should be made payable to: Pinal County
  5. After your bid is received, it will be scheduled before the next Pinal County Board of Supervisors (BOS) meeting. The BOS usually meets twice a month on Wednesdays. It usually takes two weeks to get placed on the agenda. At the board meeting, the BOS formally accepts the bid. After the bid is accepted by the BOS, the deed is prepared and sent to the Pinal County Recorders office to be recorded. This process takes about two to three weeks. After the deeds are recorded, they are mailed out to the property owner. Overall, the process of purchasing a parcel takes about four to six weeks to complete.
Bid Form for State Tax Deed Property (PDF)

New Special Taxing District

Special Districts listed under Supervisors Districts (PDF)

The formation of a special taxing district is governed by A.R.S. §48-261 and A.R.S. §48-263(A)(1). There may be district-specific statutes integrated with A.R.S. §48-261, thus making it necessary to carefully review formation statutes for each special district type.

Districts Undergoing Process of Formation

None at this time