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Function of the Civil Enforcement Section
The Civil Unit serves civil process and protective orders within Pima County satisfying a statutory obligation under Arizona Revised Statutes (ARS). Court documents and Protective Orders are served by commissioned sheriff’s deputies and civilian process servers.
The Tax Unit is tasked with collection of Delinquent Personal Property Tax on non-affixed mobile homes and businesses. Tax Warrants are investigated and collected by commissioned sheriff’s deputies.
Civil Process
General instructions:
All services will require a Service Information Sheet or cover letter from a law firm or government agency giving detailed and specific information to be used to locate and serve the designated person. Successful and expeditious services are our goal and we, therefore, rely heavily on the information that you provide to us. Plaintiff’s information must also be completed accurately so that we may notify you of the results of our service attempts.
To download the Service Information Sheet, click here
If you wish to have papers served, bring an original set of all papers you received at court to the Civil Unit customer service counter. We will assist you in preparing a service packet. For detailed instructions on what papers are required for different types of service, please call the Civil Unit at (520)740-5510.
Protective Orders:
The Civil Unit serves Protective Orders - Orders of Protection and Injunctions Against Harassment. There is no charge to serve Orders of Protection or certain Injunctions Against Harassment, specifically, those involving a dating relationship. You must advise the court of a dating relationship with the defendant in order to get a waiver of fees. Other injunctions require a $100 deposit to cover service charges which are automatically deferred by the Court.
For the Protective Order Guide and Instruction Sheet, click here:
Civil Process:
The Civil Unit serves various civil process and court documents, including, writs, notices to appear, domestic/divorce papers, complaints, summons and subpoenas. There are service fees for these services and deposits are required. Writs require a deposit of $200 and others a deposit of $100.
For services provided, required deposits, charges and service fees, click here.
Civil Sales:
Certain writs require the court-ordered seizure and sale of both personal and real property at public auction. All such sales of real property are conducted at the Pima County Superior Court House, east steps (facing Church Avenue). Personal property sales are held at various locations. The dates, times and locations of all civil sales are publicly posted and announced at the following locations:
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Civil Enforcement Section
Legal Services Building
32 N. Stone Avenue, 16th floor
Tucson, AZ 85701-1409
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On this website - for Sale Information Page, click here.
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Pima County Superior Court
110 W. Congress Street
Tucson, Arizona 85701
- Pima County Consolidated Justice Court
115 N. Church Avenue
Tucson, Arizona 85701
Delinquent Personal Property Taxes
The Civil Enforcement Section’s Tax Unit is responsible for the collection of all delinquent, unsecured personal property taxes in Pima County. Tax payments may be made in person at the Tax Unit’s customer service counter by debit card, cash, check or money order. If any seizure fees are due, payment must be made at the Civil Enforcement Section and not at the Treasurer’s Office. Payments made by mail must be by check or money order only, not cash. The street and mailing address is:
- Pima County Sheriff's Department
Civil Enforcement Section
32 N. Stone Avenue, 16th floor
Tucson, AZ 85701
Attn: DT-LSB16-205
Tax payment due dates:
A.R.S. 42-18052 provides payment due dates and a schedule outlining when property taxes become delinquent. Property taxes are normally paid in two (2) installments; the first payment is due October 1st and the second payment is due March 1st. The October payment is delinquent after 5:00pm on November 1st and the March payment is delinquent after 5:00pm on May 1st. If the total amount due is $100.00 or less, the entire amount is due on October 1st, and is delinquent on November 1st at 5:00pm.
Seizure and sale of property for non-payment of taxes:
Arizona Revised Statutes allows for the seizure and liquidation of personal property necessary to pay the delinquent taxes, interest, and costs associated with this process. Taxes are considered delinquent and property considered eligible for seizure after the second installment is past due, May 2nd. Seized property will be sold at public auction to the highest bidder to pay taxes owed.
Sale information:
Sale notices providing dates, times and locations are posted at the following locations:
- Civil Enforcement Section
Legal Services Building
32 N. Stone Avenue, 16th floor
Tucson, AZ 85701-1409
- On this website - for Sale Information Page,click here.
- Pima County Superior Court
110 W. Congress Street
Tucson, Arizona 85701
- Pima County Consolidated Justice Court
115 N. Church Avenue
Tucson, Arizona 85701
Contact the Sheriff’s Department Civil Enforcement Section Tax Unit at (520)740-5515 or the Pima County Treasurer’s Office at (520)740-8341 for additional information regarding unsecured property taxes.
Appeal process:
In order to contest a delinquent personal property tax bill, you must first pay the delinquent bill at the Civil Enforcement Unit. You may then contact the Pima County Assessor’s Office at (520)243-8700. You will be able to begin the appeal process as outlined in ARS 42-19051 and obtain appeal forms.
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About Us
Civil Enforcement Section
Available for public inquiry
Monday through Friday, excluding holidays,
8:00am to 5:00pm
Correspondence should be sent to the following address:
Pima County Sheriff's Department
Civil Enforcement Section
32 N. Stone Avenue, 16th Floor
Tucson, Arizona 85701-1409
Attn: DT-LSB16-205
Civil Process: (520) 740-5510
Taxes: (520) 740-5515
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