PREFILED JAN 07 2020
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REFERENCE TITLE: property tax; mobile homes; delinquency |
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State of Arizona House of Representatives Fifty-fourth Legislature Second Regular Session 2020
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HB 2099 |
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Introduced by Representative Griffin
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AN ACT
amending section 42‑19157, Arizona Revised Statutes; relating to mobile homes.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-19157, Arizona Revised Statutes, is amended to read:
42-19157. Collection of delinquent taxes
A. Except as otherwise prescribed by this article, if a person who is liable for paying tax under this article evades or is delinquent in paying the tax, the tax shall be collected in the manner and by the officers prescribed by this chapter for collecting delinquent taxes on personal property.
B. Notwithstanding subsection A of this section, for a mobile home for which an affidavit of affixture has not been recorded pursuant to section 42‑15203, that is not placed on the real property roll and that is used as the owner's primary residence, the county treasurer shall secure payment of unpaid delinquent taxes by complying with the provisions of chapter 18, articles 3, 4 and 5 of this title relating to tax liens and foreclosure to sell tax liens on the mobile home and to foreclose the right to redeem. An insubstantial failure to comply with chapter 18, articles 3, 4 and 5 of this title does not affect the validity of:
1. The assessment and levy of taxes.
2. The sale of a tax lien or the foreclosure of the right to redeem by which tax collection is enforced.
C. For delinquent tax report purposes, those the officers prescribed by this chapter and the county treasurer shall use the method and procedures of identifying mobile homes as prescribed by the department of transportation.