HB2481 - 542R

Be it enacted by the Legislature of the State of Arizona:

Section 1. Section 42-18352, Arizona Revised Statutes, is amended to read:

START_STATUTE42-18352. Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax

A. The county treasurer may, on the treasurer's own motion, and shall on the application of a property owner or a holder of a certificate of purchase that was issued pursuant to section 42‑18118, determine the existence, in any prior year or years, with respect to real and personal property located in the county, of any of the situations described in section 42‑18351.

B. If proceeding on the treasurer's own motion under this section, the county treasurer shall conduct an investigation that the treasurer considers to be necessary to determine the existence or nonexistence of any of the situations described in section 42‑18351.

C. If a property owner or holder of a certificate of purchase applies under this section, the property owner or holder of a certificate of purchase shall submit to the county treasurer sufficient evidence to permit the county treasurer to determine the existence or nonexistence of one of the situations described in section 42‑18351.

D. If the county treasurer determines that any of the situations described in section 42‑18351 exists in a prior year or years, the treasurer shall grant appropriate relief, subject to the approval of the board of supervisors. The relief may include removing all or part of the lien or abating all or part of the tax.

E. A property owner who is aggrieved by an adverse determination on an application pursuant to this section and who pays the tax may maintain an action to recover the tax alleged to be illegally collected. If the tax due is determined to be less than the amount paid, the excess shall be refunded in the manner provided by this title. END_STATUTE

Sec. 2. Section 42-18353, Arizona Revised Statutes, is amended to read:

START_STATUTE42-18353. Certificate of removal and abatement; purging record of tax, penalty and interest

A. On finding that a situation described in section 42-18351 exists for any taxable year or years, and on receiving the approval of the board of supervisors, the county treasurer shall prepare a certificate of removal and abatement stating:

1. The name of the property owner.

2. A description of the property.

3. The tax parcel number.

4. The years and amounts of tax, penalty and interest involved.

5. The extent to which the lien is proposed to be removed and the extent to which the tax, penalty and interest are proposed to be abated pursuant to this section.

B. The county treasurer shall present the notify the board of supervisors that the county treasurer has prepared a certificate of removal and abatement to the board of supervisors for the board's approval. The certificate of removal and abatement is final and effective when approved by on the date the board of supervisors receives the notice.

C. When a certificate of removal and abatement becomes final and effective, the county treasurer shall:

1. Delete from the delinquent list and the record of tax lien sales the tax, interest and penalty covered by the certificate.

2. Make a notation in those records that the deletion was made pursuant to a certificate that was duly issued pursuant to this section and stating the number of the certificate. END_STATUTE

Sec. 3. Section 42-19152, Arizona Revised Statutes, is amended to read:

START_STATUTE42-19152. Taxation of mobile homes

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, except that delinquent taxes shall be collected pursuant to this article.

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. END_STATUTE

Sec. 4. Section 42-19153, Arizona Revised Statutes, is amended to read:

START_STATUTE42-19153. 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. END_STATUTE

Sec. 5. Section 42-19157, Arizona Revised Statutes, is amended to read:

START_STATUTE42-19157. 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 section.

B. NOtwithstanding article 3 of this chapter, for a mobile home for which an affidavit of affixture has not been recorded pursuant to section 42‑15203 and that is not placed on the real property tax roll, 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 at least two years after the date on which the second one-half payment becomes delinquent or after the entire amount is delinquent under section 42‑18052. 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.

C. 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. END_STATUTE

Sec. 6. Section 42-19158, Arizona Revised Statutes, is amended to read:

START_STATUTE42-19158. 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 warrant issued by the county treasurer pursuant to section 42‑19157 and 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 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. END_STATUTE