The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
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This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
42-19117 - Tax as debt against property owner; action to collect tax
42-19117. Tax as debt against property owner; action to collect tax
A. The tax on personal property is a debt against the owner to whom the property is assessed and against the owner's successors and assigns.
B. At the request of the county treasurer, the county attorney shall bring an action against the owner to recover all or any part of the tax.
C. If the county treasurer or sheriff is unable to find sufficient personal property to pay the tax and costs that are assessed to the owner, and the owner or the owner's successors or assigns refuses or fails to pay the tax or to surrender property sufficient for that purpose, the county treasurer shall bring an action in court pursuant to section 12-163, subsection B, against the owner and the owner's successors and assigns, or any of them, for collection of the tax and costs.
D. Personal judgment may be rendered against any or all defendants.