2017 Arizona Revised Statutes
Title 42 - Taxation
§ 42-19110 Seizure of property

Universal Citation: AZ Rev Stat § 42-19110 (2017)

42-19110. Seizure of property

A. After receiving a tax bill the sheriff shall:

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.

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