2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-19113 Sale
A. The sheriff shall offer the personal property, or as much of the property as is necessary to pay the taxes, interest and costs of sale, at a public sale held at the time fixed in the notices.
B. Any person, including the county, may bid at the sale, and the property shall be sold to the highest bidder for cash.
C. If no bid is made for the property in an amount sufficient to pay the taxes, interest and costs, the sheriff shall sell the property to the county in which the property is assessed.
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