A. If delinquent taxes on a mobile home were levied and became delinquent when the mobile home was the property of a previous owner:

Terms Used In Arizona Laws 42-19160

  • Due date: means the next business day if a due date of any report, claim, return, statement, payment, deposit, petition, notice or other document or filing falls on Saturday, Sunday or a legal holiday. See Arizona Laws 42-11001
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

1. The county treasurer, on application and payment of a five dollar fee by the current owner, shall extend the due date for paying the taxes for one year with no interest and penalty.

2. Any accrued interest or penalty due on the delinquent tax amount shall be exempted from payment by the current owner.

B. Delinquent taxes that are extended under this section become due and payable immediately if the mobile home is sold.

C. This section does not apply to a permanently affixed mobile home that is assessed as real property pursuant to chapter 15, article 5 of this title.

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