Arizona § 42-19109 Authority to seize and sell personal property for delinquent taxes

Arizona Statutes

§ 42-19109 — Authority to seize and sell personal property for delinquent taxes

Arizona § 42-19109

Title 42Arizona Revised Statutes

Ch. 19PERSONAL PROPERTY

Art. 3Levy and Collection

This text of Arizona § 42-19109 (Authority to seize and sell personal property for delinquent taxes) 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. § 42-19109 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.