Shew v. Jeffers

*193OPINION

HATHAWAY, Presiding Judge.

Plaintiffs did not pay their personal property tax which had become delinquent in February 1984, and pursuant to A.R.S. § 42-611 a tax bill was issued to the Pima County sheriff, commanding him to seize and sell so much of plaintiffs’ personal property as necessary to pay the tax. Plaintiffs were notified by the sheriff’s department that unsecured personal property would be seized and sold if the tax of $116.12 due and owing was not paid. Plaintiffs filed an action in the Pima County Superior Court seeking a temporary restraining order and preliminary…