A. After receiving a tax bill the sheriff shall:

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Terms Used In Arizona Laws 42-19110

  • Magistrate: means an officer having power to issue a warrant for the arrest of a person charged with a public offense and includes the chief justice and justices of the supreme court, judges of the superior court, judges of the court of appeals, justices of the peace and judges of a municipal court. See Arizona Laws 1-215
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Property: includes both real and personal property. See Arizona Laws 1-215

1. Seize the property wherever it is found.

2. Advertise the property for sale at public auction for cash within one year after the date of the seizure.

B. Under authority of the tax bill, the sheriff:

1. Shall seize the property.

2. May enter any building, dwelling, grounds or other place or enclosure in order to seize the property.

3. May call any citizen to aid the sheriff if necessary.

C. If the property is located in a manner that requires a judicial warrant to achieve entry, any magistrate may issue the warrant on a showing that probable cause exists to believe that the property described in the tax bill is so located.