Arizona Laws 42-19109. Authority to seize and sell personal property for delinquent taxes
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A. The tax bill is the sheriff’s warrant of authority to seize and sell the personal property as required by this article.
Terms Used In Arizona Laws 42-19109
- 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
- Property: includes both real and personal property. See Arizona Laws 1-215
B. The sheriff’s authority to seize and sell personal property extends to all counties in the state. Except for wilful misconduct, the sheriff is not liable for wrongfully seizing or selling property as directed by this article.
C. The sheriff shall charge the same fees for seizure and sale of personal property for taxes as provided on executions and other actual expenses that are not provided for under executions.