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House Engrossed |
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State of Arizona House of Representatives Fifty-fourth Legislature Second Regular Session 2020
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HOUSE BILL 2151 |
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AN ACT
Amending sections 42-19113, 42-19151, 42‑19153, 42‑19157 and 42‑19158, Arizona Revised Statutes; relating to mobile homes.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-19113, Arizona Revised Statutes, is amended to read:
42-19113. Sale
A. The sheriff shall offer the personal property, or as much of the property as is necessary to pay the taxes, interest and costs of sale, at a public sale held at the time fixed in the notices.
B. Any person, including the county, may bid at the sale, and the property shall be sold to the highest bidder for cash.
C. If no A bid is not made for the property in an amount sufficient to pay the taxes, the sheriff may execute and deliver a bill of sale conveying the title of the property, free of all liens and other encumbrances, to the highest bidder, together with the property.
Sec. 2. Section 42-19151, Arizona Revised Statutes, is amended to read:
42-19151. Definition of mobile home
In this article, unless the context otherwise requires, "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 on-site, is either any of the following:
1. More than eight feet in body width, thirty‑two feet or more in body length and built on a permanent chassis.
2. Regardless of the size, used as a single family dwelling or for commercial purposes with or without a permanent foundation.
3. A manufactured home built after June 15, 1976, originally bearing an appropriate insignia of approval issued by the United States department of housing and urban development.
Sec. 3. Section 42-19153, Arizona Revised Statutes, is amended to read:
42-19153. Application and exemptions; definitions
A. This article does not apply to:
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, including a recreational 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.
B. For the purposes of this paragraph, section:
1. "Recreational trailer" means a noncommercial trailer that is ten thousand pounds or less gross vehicle weight, that is used for recreation and that is designed to carry off‑road recreational motor vehicles.
2. "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.
Sec. 4. Section 42-19157, Arizona Revised Statutes, is amended to read:
42-19157. Collection of delinquent taxes; mobile homes; tax bill warrants
A. Except as otherwise prescribed by this article, if a person who is liable for paying tax under this article evades or is delinquent in paying the tax, the delinquent tax shall be collected in the manner and by the officers prescribed by this chapter for collecting delinquent taxes on personal property.
B. NOTWITHSTANDING any other law, for a mobile home for which an affidavit of affixture has not been recorded pursuant to section 42‑15203, that is not placed on the real property roll and that is used as an owner's primary residence, the delinquent tax may be collected pursuant to subsection A of this section only after both of the following occur:
1. The tax is delinquent for a period of one year.
2. The person liable for paying the tax has not redeemed the property within six months after the end of the one‑year period prescribed in paragraph 1 of this subsection.
C. NOtwithstanding article 3 of this chapter, in a county with a population of more than two million persons, for a mobile home for which an affidavit of affixture has not been recorded pursuant to section 42‑15203, that is not placed on the real property tax roll and that is used as the owner's primary residence, all of the following apply:
1. The county treasurer shall maintain a record of delinquent taxes on the mobile home, listing the person liable for the tax, a description of the property and the amount of taxes, penalties and interest due.
2. On or before September 1 of each year, the county treasurer shall send by mail to the last known address of each owner that owes delinquent taxes a notice that there are delinquent taxes against the mobile home that are assessed in the taxpayer's name.
3. After personal property tax becomes delinquent, the county treasurer may issue a tax bill warrant. The tax bill warrant is the sheriff's warrant of authority to seize the property in the manner provided in sections 42‑19109 and 42‑19110, except that the county treasurer is responsible for the sale of the mobile home at public auction.
4. The county treasurer shall give notice of the time, place and terms of sale by posting in the manner provided in section 42‑19111.
5. The owner of the mobile home may redeem the property at any time before the actual sale by the county treasurer by paying to the county treasurer the taxes, interest and costs or by making a partial payment and entering into a payment plan with the county treasurer. The right to redeem terminates after the property is sold, unless the mobile home was wrongfully seized or sold. If the mobile home was wrongfully seized or sold, the county treasurer may void the sale.
6. The county treasurer may offer the mobile home for sale as provided in section 42‑19113. The county treasurer shall distribute the proceeds as provided in section 42‑19115.
7. The county sheriff may not charge a fee for serving process to a mobile home owner for a tax bill warrant issued pursuant to this subsection.
8. 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 pursuant to this subsection.
9. Notwithstanding sections 42‑19158, 42‑19159 and 42‑19160, if the county treasurer issues a tax bill warrant for a mobile home that is in the possession of a person other than the person listed on the tax bill warrant issued by the county treasurer who presents evidence of having purchased the mobile home from the person listed on the tax bill warrant after the taxes became delinquent, the sheriff may not seize the property to collect the previous owner's delinquent taxes on the mobile home. The county treasurer may continue to collect the delinquent taxes on the mobile home from the previous owner as provided by law.
D. In a county with a population of two million persons or less, the county treasurer and the county sheriff may enter into an agreement, subject to the approval of the county board of supervisors, to collect delinquent taxes pursuant to the procedure provided in subsection C of this section.
E. For delinquent tax report purposes, those the officers prescribed by this section and the county treasurer shall use the method and procedures of identifying mobile homes as prescribed by the department of transportation.
Sec. 5. Section 42-19158, Arizona Revised Statutes, is amended to read:
42-19158. Mobile home in possession of person not listed on tax bill; notice of intent to seize; exception
A. If the sheriff is directed to seize and sell a mobile home that is found to be in the possession of a person who is other than the person listed on the tax bill prescribed by section 42-19108 or tax bill warrant prescribed by section 42-19157 issued by the county treasurer and who presents evidence of having purchased the mobile home from the person listed on the tax bill or tax bill warrant after the taxes became delinquent, the sheriff shall not seize the property. Instead, the sheriff shall:
1. Issue a notice of intent to seize the mobile home in five working days.
2. Advise the owner of the application procedure to extend the payment due date as provided in section 42‑19160.
B. This section does not apply if the county treasurer or sheriff has reason to believe that the mobile home is in danger of being removed from the this state.