US County Tax Sale Rules and Logistics (Florida and Arizona)

A structured, source-cited dataset of US county tax lien and tax deed sale rules, covering 82 counties across two states with differing statutory models: Florida (67 counties, hybrid certificate and deed state, F.S. Chapter 197) and Arizona (15 counties, lien state, A.R.S. Title 42 Chapter 18). Both states run bid-down-interest certificate auctions, so they appear interchangeable in side-by-side tables, but they diverge at the bottom of the auction: Florida guarantees a 5 percent minimum return at redemption while Arizona sets no floor. Analyses treating bid-down interest as a single mechanic will misprice one of them. Every rule-level fact carries a source pointer into a per-record source registry with the source URL and access date. Records carry scraped_at, last_verified and a data_quality flag, where high means county-specific information was located at an official source rather than inherited from a state default. Statutory citations record the cited section heading as read at the source, so a citation can be checked rather than taken on trust. Limitations: two states only, procedure changes by statute and county practice, and nothing here is legal or financial advice. Re-check any figure against the governing statute before relying on it. Compiled and maintained by Tax Sale Atlas, which publishes county tax sale information for the United States.