Leveraged Land Company, L.L.C., an Arizona Limited Liability Company; and Norman Montgomery and Cheryl Montgomery…

Summary

The court held that a tax lien purchaser may recover reasonable attorney fees and costs under A.R.S. § 42-18206 only for work performed before the taxpayer redeems the lien and the treasurer issues a certificate of redemption. Litigation challenging a completed redemption is separate from the redemption and is not covered by the statute. The court vacated the court of appeals' decision and remanded for the superior court to determine the reasonable pre-redemption fees and costs.