The Arizona Revised Statutes have been updated to include the revised sections from the 54th Legislature, 2nd Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 55th Legislature, 1st Regular Session, which convenes in January 2021.
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
28-2062 - Mobile home delinquent personal property tax list
28-2062. Mobile home delinquent personal property tax list
A. The department shall prepare and maintain a list that identifies each prior year for which outstanding delinquent personal property taxes on mobile homes remain unpaid. The list shall contain:
1. The complete manufacturer's serial number, the brand name or model and the name of the manufacturer of each mobile home.
2. The name and address of the current owners.
3. The year of levy, the assessing county and one of the following unique identifying numbers:
(a) The taxpayer identification number.
(b) The tax roll identification number of the outstanding delinquent taxes for each mobile home.
4. Other information that the department may find necessary.
B. The department of revenue, each county assessor and each county treasurer shall provide such cooperation and information as the department of transportation requires in the preparation and maintenance of the listing required by subsection A.
C. The department shall provide each county assessor who acts as a registering officer for the department with copies of or access to the listing prepared pursuant to subsection A.