If they're not, the seller has committed perjury and could be subject to damages under fraud statutes. 

Also, when I see the term "tax deed" that you quoted from statute, I don't immediately think lien.Many liens allow the lien holder to protect their collateral.  

If Tenant fails to comply with any of the material provisions of this Arizona Lease Agreement, other than the covenant to pay rent, or of any present rules and regulations or any that may be hereafter prescribed by Landlord, or materially fails to comply with any duties imposed on Tenant by statute, within seven (7) days after delivery of written notice by Landlord specifying the non-compliance and indicating the intention of Landlord to terminate the Lease by reason thereof, Landlord may terminate this Arizona Lease Agreement.

.”, although there is no actual statute or law to support this.

Many times there are state statutes that regulate that anyway so look it up for your state.Good luck!

I have read the statutes and even had someone threaten to turn me in for advertising as a HML.

Courts (civil and criminal) are full of attorney's debating the meaning of a single, clearly defined word in a statute, and yet there is still debate. 

Double or Treble depending on statute. 

I reviewed the Florida statute but it still left me with more questions than answers.The options are (1) keeping the money in an interest-bearing savings account (interest paid to tenant at the end of the lease) but then I'd need to get a 1099 for the tenant and it complicates things, or (2) keep it in a non-interest bearing account. 

@Joshua McGinnis While technically California does have the statutes for tax certificate sales, in reality, only counties near San Francisco have run a tax certificate sale in recent years.