Arizona § 42-1205 Notice and sale of seized property

Arizona Statutes

§ 42-1205 — Notice and sale of seized property

Arizona § 42-1205

Title 42Arizona Revised Statutes

Ch. 1ADMINISTRATION

Art. 5Seizure of Property for Collection of Taxes

This text of Arizona § 42-1205 (Notice and sale of seized property) 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. § 42-1205 (2026).

Text

A.Except as otherwise provided in this section, the notice of sale and sale of property seized by the department 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 department shall notify the taxpayer of the date, time and location of the sale of the 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 taxpayer's dwelling or usual place of business or sent by first class mail or by e-mail to the taxpayer's last known address at least ten days before the day of the sale. If the property or ri

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A. Except as otherwise provided in this section, the notice of sale and sale of property seized by the department 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 department shall notify the taxpayer of the date, time and location of the sale of the 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 taxpayer's dwelling or usual place of business or sent by first class mail or by e-mail to the taxpayer's last known address at least ten days before the day of the sale. If the property or right to property is perishable, the department 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.