A.R.S. § 42-18403: Notice required before seizing railroad rolling stock

Before seizing the rolling stock of a railroad company, if the real property of the company in the county is not sufficient to secure payment of the tax on both the real and personal property assessed to the company, the county treasurer shall notify one of the agents, conductors or persons in charge of a station or freight depot of the company that unless the tax is paid within ten days the treasurer will seize the personal property belonging to the company for taxes due.