ARIZONA HOUSE OF REPRESENTATIVES

Fifty-fourth Legislature

Second Regular Session

 

HB 2151: mobile homes; taxation; delinquency

Sponsor:  Representative Thorpe, LD 6

Committee on Ways & Means

Overview

Changes the process for the county treasurer when collecting a delinquent tax on a mobile home without an affidavit of affixture and has not been recorded on the real property tax roll.

History

Current law dictates that when a person is delinquent in paying property tax on a mobile home, the tax shall be collected by the county treasurer and the officers of the county treasurer in the manner and method prescribed in title 42, chapter 19 (Personal Property). The officers of the county treasurer shall use the method and procedures of identifying mobile homes prescribed by the department of transportation (A.R.S. § 42-1957).

For notices of sale of property, the county treasurer shall do all the following:

1)    Describe the property to be sold;

2)    State the name of the owner or person to whom the property is assessed;

3)    State the place and time of holding the sale; and

4)    State the amount of taxes for which the property is to be sold (A.R.S. 42-19111).

Provisions

1.    ☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal NoteDefines Recreational trailer. (Sec. 2)

2.    Includes all the following criteria when collecting delinquent taxes on a mobile home:

a)    The county treasurer shall maintain a record of delinquent taxes on the mobile home that lists the people liable for the tax and a description of the property and the amount of taxes, penalties and interest due;

b)    On or before September 1 of each year, the county treasurer shall send by mail a notification to each owner whose taxes are delinquent against the mobile home;

c)    After the personal property tax becomes delinquent the county treasurer may issue a tax bill warrant at least two years after the second one-half payment becomes delinquent or after the entire amount is delinquent;

d)    The tax bill warrant is the sheriff's warrant of authority to seize the property; and

e)    The county treasurer is responsible for the sale at public auction. (Sec. 3)

3.    Mandates the county treasurer will give notice of time, place and terms of sale by posting the manner laid out in (A.R.S. § 42-1911). (Sec. 3)

4.    States that the owner of a mobile home may redeem the property at anytime before the actual sale by the county treasurer by paying the taxes, interests and costs or by entering into a payment plan with the county treasurer. (Sec. 3)

5.    Allows the county treasurer to offer the mobile home for sale and distribute the proceeds. (Sec. 3)

6.    States the county sheriff may not charge a fee for serving process to a mobile home owner for a tax bill warrant issued for purposes pursuant to this subsection. (Sec. 3)

7.    States the county is not liable for any damages or injury that results from the sale or disposal of a mobile home that is seized or sold. (Sec. 3)

8.    Dictates that the county treasurer may not seize a mobile home from a person whose name is not listed on the tax bill warrant issued by the county treasurer who can present evidence that they purchased the mobile home from the person listed. The county treasurer may continue to collect taxes on the mobile home from the previous owner. (Sec. 3)

9.    Includes county treasurers, with officers, that can identify a mobile home. (Sec. 3)

10.  Removes the sheriff's ability to sell a mobile home. (Sec. 4)

11.  Contains technical changes. (Sec. 2, 3)

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15.                    HB 2151

16.  Initials: VP/BBG    Page 0 Ways & Means

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