A.R.S. § 42-19113: Sale

A. The sheriff shall offer the personal property, or as much of the property as is necessary to pay the taxes, interest and costs of sale, at a public sale held at the time fixed in the notices.

B. Any person, including the county, may bid at the sale, and the property shall be sold to the highest bidder for cash.

C. If no bid is made for the property in an amount sufficient to pay the taxes, the sheriff may execute and deliver a bill of sale conveying the title of the property to the highest bidder, together with the property.