Arizona Laws 42-18401. Collection of personal property tax by seizure and sale
A. At any time after receiving the roll the county treasurer may collect the taxes due on personal property by seizure and sale if not otherwise collected.
Terms Used In Arizona Laws 42-18401
- Personal property: All property that is not real property.
- Personal property: includes property of every kind, both tangible and intangible, that is not included as real estate. See Arizona Laws 42-11001
- Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
- Property: includes both real and personal property. See Arizona Laws 1-215
- Roll: means the assessment and tax roll. See Arizona Laws 42-11001
B. The sale shall be at public auction after notice of one week of the time and place of the sale by publication in a newspaper in the county or by posting notices of the sale in three public places in the county. The notice shall state that a sufficient amount of the property will be sold to pay the taxes, fees and costs.
C. For seizing and selling personal property the treasurer may charge in each case three dollars and the same mileage as allowed by law to the sheriff in serving civil process.
D. On payment of the purchase price and delivery of the property with a bill of sale, the title to the property vests in the purchaser.
E. Any amount collected that exceeds the taxes, fees and costs shall be returned to the owner of the property sold and, until claimed, shall be deposited in the county treasury subject to the order of the owner.