When a company goes out of business because of severe financial difficulties, the assets are often seized to pay creditors.
In this case, however, the creditor was Pima County and the delinquent bill was for personal property taxes. The business that closed was a diaper service and the assets were unwashed diapers. The Pima County Treasurer was happy to let the Sheriff's Department handle the smelly seizure.
Of course, the Sheriff's office planned to turn over the "property" to the bankruptcy court, but the court probably didn't want it in its current form. It was one hot potato.
From the Arizona Daily Star, October 10, 1992:
