HB 2151 — mobile homes; taxation; delinquency

HB2151 - 542R - IH Ver     PREFILED     JANHouse 09Engrossed 2020  REFERENCE  TITLE:    State of Arizona House of Representatives Fifty-fourth Legislature Second Regular Session       HOUSE BILL 2151       AN ACT   Amending sections 42-19113, 42-19151, 42‑19153, 42‑19157 and 42‑19158, Arizona Revised Statutes;

mobile homes;

taxation;

delinquency         State of Arizona House of Representatives Fifty-fourth Legislature Second Regular Session       HB 2151   Introduced by Representative Thorpe     AN ACT   Amending sections 42‑19152, 42‑19153, 42‑19157 and 42‑19158, Arizona Revised Statutes;

Section 1.  Section 42-19152,42-19113, Arizona Revised Statutes, is amended to read:

START_STATUTE42-19152.  TaxationSTART_STATUTE42-19113.  Sale ofA.  The mobilesheriff homesshall A.  Eachoffer mobilethe homepersonal isproperty, subjector toas admuch valoremof the property taxas tois benecessary assessedto andpay collected in the sametaxes, mannerinterest and atcosts theof samesale, timeat asa otherpublic personalsale propertyheld thatat isthe taxabletime underfixed thisin chapter,the exceptnotices. that delinquent taxes shall be collected pursuant to this article.

B.  TheB.  Any departmentperson, shallincluding establish the methodcounty, ofmay determiningbid at the valuationsale, ofand mobilethe homesproperty thatshall arebe taxablesold under this chapter to bethe sethighest bybidder thefor countycash. assessor.

END_STATUTEC.  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.END_STATUTE Sec. 2.  Section 42-19153,42-19151, Arizona Revised Statutes, is amended to read:

START_STATUTE42-19151.  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.

END_STATUTE Sec. 3.  Section 42-19153, Arizona Revised Statutes, is amended to read:

END_STATUTE Sec. 3.  SectionSec. 4.  Section 42-19157, Arizona Revised Statutes, is amended to read:

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 propertyproperty. section.

B.  NOtwithstandingB.  NOTWITHSTANDING articleany 3other oflaw, this chapter, for a mobile home for which an affidavit of affixture has not been recorded pursuant to section 42‑1520342‑15203, and that is not placed on the real property roll and that is used as an owner's primary residence, the delinquent tax roll,may allbe collected pursuant to subsection A of this section only after both of the following apply: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:

3.  After personal property tax becomes delinquent, the county treasurer may issue a tax bill warrantwarrant.  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.

C.  ForD.  In delinquenta taxcounty reportwith purposes,a thosepopulation theof officerstwo prescribedmillion bypersons thisor sectionless, the county treasurer and the county treasurersheriff shallmay useenter into an agreement, subject to the methodapproval andof proceduresthe county board of identifyingsupervisors, mobileto homescollect asdelinquent prescribedtaxes bypursuant to the departmentprocedure provided in subsection C of transportation.this section.

END_STATUTEE.  For Sec. 4.  Sectiondelinquent 42-19158,tax Arizonareport Revisedpurposes, Statutes,those isthe amendedofficers toprescribed read: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. 5.  Section 42-19158, Arizona Revised Statutes, is amended to read:

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 pursuant to section 42‑19157 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.