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Current as of January 01, 2025 | Updated by Findlaw Staff
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 § 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 § 42-18052, subsection C.
B. The tax bill may be in the following form:
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Tax bill |
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____________ county, Arizona |
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In the matter of the delinquent |
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personal property tax assessed |
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against ________________________________________. |
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To the sheriff of __________ county, Arizona: |
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You are commanded to seize and sell the following personal property: |
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(Description)
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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. |
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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. |
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_________________________________________________ |
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_________________ County treasurer
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(Date)
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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-19108. Issuance of tax bill - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-19108/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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