Arizona Revised Statutes - Title 42 Taxation - Section 42-19108 Issuance of tax bill
42-19108. Issuance of tax bill
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:
______________________ county, Arizona
In the matter of the delinquent
personal property tax assessed
To the sheriff of _______________________ county, Arizona:
You are commanded to seize and sell the following personal property:
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
(Date)Sections: Previous 42-19008 42-19051 42-19052 42-19101 42-19103 42-19106 42-19107 42-19108 42-19109 42-19110 42-19111 42-19112 42-19113 42-19114 42-19115 Next
Last modified: February 20, 2012