A. Except as otherwise provided in this section, the notice of sale and sale of property seized by the department under this article shall be conducted in the manner and the time provided in Title 12, Chapter 9, Article 7, relating to the sale of property under execution.

Terms Used In Arizona Laws 42-1205

  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

B. Real property may be redeemed in the manner provided by Title 12, Chapter 8, Article 11.

C. The department shall notify the taxpayer of the date, time and location of the sale of the property or right to property with a description of the property or right to property to be sold. The notice shall be given in person, left at the taxpayer’s dwelling or usual place of business or sent by first class mail or by e-mail to the taxpayer’s last known address at least ten days before the day of the sale. If the property or right to property is perishable, the department shall give notice of the sale to the taxpayer in the manner and within the time limits as are reasonable considering the character and condition of the property.

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