This article does not apply to:

Terms Used In Arizona Laws 42-19153

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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

  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Roll: means the assessment and tax roll. See Arizona Laws 42-11001

1. A mobile home with respect to which an affidavit of affixture has been recorded pursuant to section 42-15203 and that has been placed on the real property tax roll.

2. Any trailer that is eight feet or less in width and less than thirty-two feet in length and that is not used as a place of residence or for a commercial purpose. A license tax in lieu of ad valorem property taxes is assessed on those trailers in the same manner as on other vehicles.

3. A mobile home that is properly licensed in another state and that is owned by a bona fide tourist in this state. This article does apply to a mobile home or trailer that is located in this state and that is owned by a resident of this state. For the purposes of this paragraph, "resident" includes:

(a) A person, except a tourist or out-of-state student, who owns, leases or rents a dwelling in this state and occupies it as a place of residence.

(b) A person who, regardless of domicile, remains in this state for a consecutive period of six months or more.

(c) A person who engages in a trade, profession or occupation in this state or who accepts employment in this state in other than seasonal agricultural work.

(d) A person who places a child in a public school without paying nonresident tuition.

(e) A person who declares that the person is a resident of this state for the purpose of obtaining or paying at resident rates a state license or tuition fees at an educational institution that is maintained by public monies.

(f) Any individual, partnership, company, firm, corporation or association that maintains a main office, a branch office or warehouse facilities in this state and that bases and operates motor vehicles in this state.

 

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