A.R.S. § 12-1311: Failure to deliver property; election by prevailing party

If the party adjudged to return the property fails so to do at the time and place adjudged, unless by the election he is allowed to retain it, then the party in default shall be adjudged in contempt of the court and shall continue in contempt until he delivers the property as adjudged if the property is in his possession or under his control. The party entitled to the property may at his option abandon the property and collect the assessed value thereof.