42-19109. Authority to seize and sell personal property for delinquent taxes
91 words·~1 min read·
/az/title-42/42-19109A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A. The tax bill is the sheriff's warrant of authority to seize and sell the personal property as required by this article.
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.