Arizona § 28-5951 Seized property; notice and sale

Arizona Statutes

§ 28-5951 — Seized property; notice and sale

Arizona § 28-5951

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 5Tax Administration

This text of Arizona § 28-5951 (Seized property; notice and sale) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 28-5951 (2026).

Text

A.Except as otherwise provided in this section, the notice of sale and the sale of property seized by the director under this article shall be conducted in the manner and the time provided in title 12, chapter 9, article 7, relating to the sale of property under execution.

B.Real property may be redeemed in the manner provided by title 12, chapter 8, article 11.

C.The director shall notify the taxpayer of the date, time and location of the sale of the taxpayer's property or right to property with a description of the property or right to property to be sold. The notice shall be given in person, left at the dwelling or usual place of business of the taxpayer or sent by first class mail to the taxpayer's last known address, not less than ten days before the day of the sale. If the prope

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A. Except as otherwise provided in this section, the notice of sale and the sale of property seized by the director under this article shall be conducted in the manner and the time provided in title 12, chapter 9, article 7, relating to the sale of property under execution.

B. Real property may be redeemed in the manner provided by title 12, chapter 8, article 11.

C. The director shall notify the taxpayer of the date, time and location of the sale of the taxpayer's property or right to property with a description of the property or right to property to be sold. The notice shall be given in person, left at the dwelling or usual place of business of the taxpayer or sent by first class mail to the taxpayer's last known address, not less than ten days before the day of the sale. If the property or right to property is perishable, the director shall give notice of the sale to the taxpayer in the manner and within the time limits as are reasonable considering the character and condition of the property.