42-19108

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:

Tax bill

______________________ county, Arizona

In the matter of the delinquent

personal property tax assessed

against ______________________.

To the sheriff of _______________________ county, Arizona:

You are commanded to seize and sell the following personal property:

(Description)

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)