Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 19. PERSONAL PROPERTY |
Article 3. Levy and Collection |
Sec 42-19111. Notice of sale
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A. After seizing the property the sheriff shall give notice of the time, place and terms of sale by:
1. Posting three notices in the county where the property is to be sold. One of the notices shall be posted at the place where the property is located, and the other two shall be posted in locations in the county that are commonly and regularly observed by the general public.
2. Either personal service on the owner of the property or mailing a copy of the notice to the owner by certified mail, return receipt requested. If notification under this paragraph cannot be completed because the owner is unknown or the owner's address is unknown, the sheriff shall publish notice in a newspaper of general circulation in the county in which the unsecured property was seized. If the notice is published in a weekly newspaper, the notice must appear once each week for two consecutive weeks. If the notice is published in a daily newspaper, the notice must appear six consecutive times. In either case, the last publication must appear at least three weeks but not more than four weeks before the date of the sale.
B. The notices shall:
1. Describe the property to be sold.
2. State the name of the owner or person to whom the property is assessed.
3. State the place and time of holding the sale.
4. State the amount of taxes for which the property is to be sold.
C. The sheriff may not sell personal property under section 42-19113 until at least three weeks after the notice is served on the property owner, after receiving confirmation that the owner received the notice by certified mail or after the last date of notice by publication, whichever method the sheriff used under subsection A, paragraph 2 of this section.
D. If a court determines that a sheriff failed to give notice as required by this section:
1. Any sale of the personal property by the sheriff is void.
2. The owner is entitled to redeem the property as provided by this article on paying the outstanding taxes, interest and costs associated with collecting the taxes.
3. The court may award fees and other expenses associated with the adjudication to the owner as provided by section 12-348.