A. Each mobile home is subject to ad valorem property tax to be assessed and collected in the same manner and at the same time as other personal property that is taxable under this chapter.

Terms Used In Arizona Laws 42-19152

  • Department: means the department of revenue. See Arizona Laws 42-1001
  • 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:

    1. See Arizona Laws 42-19151

  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Valuation: means the full cash value or limited property value that is determined for real or personal property, as applicable. See Arizona Laws 42-11001

B. The department shall establish the method of determining the valuation of mobile homes that are taxable under this chapter to be set by the county assessor.

  Previous section
Next section  
 Article 4 Contents