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:

Terms Used In Arizona Laws 28-2062

  • Department: means the department of transportation acting directly or through its duly authorized officers and agents. See Arizona Laws 28-101
  • Manufacturer: means a person engaged in the business of manufacturing motor vehicles, trailers or semitrailers. See Arizona Laws 28-101
  • Mobile home: means a structure that is transportable in one or more sections, including the plumbing, heating, air conditioning and electrical systems that are contained in the structure, and that, when erected on site, is either of the following:

    (a) More than eight body feet in width, thirty-two body feet or more in length and built on a permanent chassis. See Arizona Laws 28-2001

  • Serial number: means the number placed on the vehicle by its manufacturer or assigned pursuant to section 28-2165. See Arizona Laws 28-2001

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.

 

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