42-19108. Issuance of tax bill

232 words·~1 min read·/az/title-42/42-19108

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

A. After personal property tax becomes delinquent, the county treasurer shall make and deliver to the sheriff a tax bill directing the sheriff to seize and sell as much of the personal property as is necessary to pay the taxes, interest and costs of seizure and sale. The treasurer:

1. May issue the tax bill within thirty days after the first installment authorized by section 42-18052 becomes delinquent.

2. Shall issue the tax bill within thirty days after the second installment becomes delinquent or after the entire amount is delinquent under section 42-18052, subsection C.

B. The tax bill may be in the following form:

Tax bill

______________________ county, Arizona

In the matter of the delinquent

personal property tax assessed

against ______________________.

To the sheriff of _______________________ county, Arizona:

You are commanded to seize and sell the following personal property:

(Description)

Or as much of it as is necessary to pay the amount of $___________, constituting delinquent taxes assessed against the property, plus ____% interest on that amount from

(Date), as prescribed by law, and the cost of sale.

This tax bill is your warrant of authority to seize the property, make the sale and make and deliver a bill of sale to the purchaser of the property. You are authorized to seize and sell the property in any county where the property may be found.

__________________________________

__________________ County treasurer