Displays arylsulfatase activity with pseudosubstrates at acidic pH, such as p-nitrocatechol sulfate (By similarity). Catalyzes the hydrolysis of the 3-sulfate groups of the N-sulfo-D-glucosamine 3-O-sulfate units of heparin (By similarity). an aryl sulfate + H2O = a phenol + H(+) + sulfate Hydrolysis of the 3-sulfate groups of the N-sulfo-D-glucosamine 3-O-sulfate units of heparin. Binds 1 Ca(2+) ion per subunit. The 63-kDa precursor protein localizes to pre-lysosomal compartments and tightly associates with organelle membranes, most likely the endoplasmic reticulum. In contrast, proteolytically processed fragments of 34-, 18- and 10-kDa are found in lysosomal fractions and lose their membrane association. N-glycosylated with both high mannose and complex type sugars. The conversion to 3-oxoalanine (also known as C-formylglycine, FGly), of a serine or cysteine residue in prokaryotes and of a cysteine residue in eukaryotes, is critical for catalytic activity. The 63-kDa precursor undergoes proteolytic processing in two steps, yielding two fragments in the first step (apparent molecular masses of 44 and 18 kDa) (By similarity). In the second step, the 44-kDa fragment is processed further to the 34- and 10-kDa chains. The 10-kDa chain is a cleavage product of the 44-kDa fragment but linked to the 18-kDa chain through a disulfide bridge (By similarity). Belongs to the sulfatase family.