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

Full text of Arizona Arizona Revised Statutes § 42-19109 — Authority to seize and sell personal property for delinquent taxes, with citation guidance and answers to common questions.

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

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.

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 42-19109

What does Arizona Revised Statutes § 42-19109 cover?

Section 42-19109 ("Authority to seize and sell personal property for delinquent taxes") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Arizona § 42-19109?

A common citation format is "Arizona Revised Statutes § 42-19109" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Arizona law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.

How does Arizona § 42-19109 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.