ARIZONA HOUSE OF REPRESENTATIVES Fifty-fifth Legislature First Regular Session
	House: WM DP 10-0-0-0

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HB 2331: property tax; mobile homes; delinquency

Sponsor:  Representative Griffin, LD 14

Caucus & COW

Overview

Changes the process by which certain mobile homes may be seized and sold to pay delinquent taxes.

History

Current law states that, when a person is delinquent in paying taxes on a mobile home, the county treasurer shall make a tax bill and have the sheriff seize the property. After giving public notice and, if possible, notice to the property owner, the sheriff will sell the property for cash at public auction to cover the taxes, interest and costs of seizure and sale (Title 42, chapter 19 — Personal Property). Before the property is sold, the owner may redeem the property and prevent its auction by paying the sheriff the owed monies (A.R.S. § 42-19112).

Provisions

1. Limits delinquent tax collection for mobile homes which:

a) Do not have an affidavit of affixture recorded;

b) Are not on the real property rolls; and

c) Are the owner's primary residence. (Sec. 1)

2. Requires both of the following to occur before the delinquent tax is collected:

a) The tax must have been delinquent for over one year; and

b) The person liable for paying the tax has not redeemed the mobile home within six months after the end of the one-year period. (Sec. 1)

3. Makes technical and conforming changes (Sec. 1)

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                        HB 2331

Initials VP/NM Page 0 Caucus & COW

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