Bill Text: AZ SB1102 | 2018 | Fifty-third Legislature 2nd Regular | Introduced
Bill Title: Property taxes; abatement; procedures
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2018-03-01 - Senate third reading FAILED voting: (14-16-0-0) [SB1102 Detail]
Download: Arizona-2018-SB1102-Introduced.html
|
REFERENCE TITLE: property taxes; abatement; procedures |
|
State of Arizona Senate Fifty-third Legislature Second Regular Session 2018
|
|
SB 1102 |
|
|
|
Introduced by Senator Petersen
|
AN ACT
Amending sections 33‑1451, 33‑1476.04, 33‑1476.05, 33‑1478, 33‑1485.01, 42‑15203, 42‑18151, 42‑18154, 42-18351, 42‑18352, 42‑18353, 42‑19118, 42‑19158 and 42‑19160, Arizona Revised Statutes; relating to property taxes.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 33-1451, Arizona Revised Statutes, is amended to read:
33-1451. Tenant to maintain mobile home space; notice of vacating; clearance for removal; criminal violation
A. A tenant of a mobile home space shall exercise diligence to maintain that part of the premises that the tenant has rented in as good condition as when the tenant took possession and shall:
1. Comply with all obligations primarily imposed on tenants by applicable provisions of city, county and state codes materially affecting health and safety.
2. Keep that part of the premises that the tenant occupies and uses as clean and safe as the condition of the premises permits.
3. Dispose from the tenant's mobile home space all rubbish, garbage and other waste in a clean and safe manner as prescribed by park rules.
4. Not deliberately or negligently destroy, deface, damage, impair or remove any part of the premises or knowingly permit any person to do so.
5. Conduct himself and require other persons on the premises with the tenant's consent to conduct themselves in a manner that will not disturb the tenant's neighbors' peaceful enjoyment of the premises.
6. Inform the landlord or manager of the mobile home park at least thirty days before the expiration of the rental agreement that the agreement will not be renewed by the tenant and that the premises will be vacated. If timely notice is not given prior to before moving from the mobile home space, the tenant is responsible for rent equal to an amount consistent with the applicable notice period.
B. A tenant shall not remove a mobile home from a mobile home space unless the tenant has complied with section 42‑19107 and received from the landlord a clearance for removal showing that all monies due the landlord as of the date of removal have been paid or that the landlord and tenant have otherwise agreed to the removal. The landlord shall not interfere with the removal of a mobile home for any reason other than nonpayment of monies due as of the date of removal even if the term of the rental agreement has not expired.
C. A person shall not enter a mobile home park and begin work on the removal of a mobile home from a mobile home park without first satisfying the requirements for a clearance for removal as prescribed in section 33‑1485.01. A person who has not satisfied the requirements for a clearance for removal as prescribed in section 33‑1485.01 and who refuses to leave and remove their the person's removal equipment from the mobile home park on request from the landlord commits criminal trespass in the third degree pursuant to section 13‑1502. This subsection does not apply if the landlord refuses to provide the clearance for removal if the requirements in section 33‑1485.01 are satisfied.
Sec. 2. Section 33-1476.04, Arizona Revised Statutes, is amended to read:
33-1476.04. Relocations due to rent increase; mobile home relocation fund; applicability
A. A tenant is eligible for payment from the mobile home relocation fund if all of the following conditions are met:
1. The tenant has paid all property taxes for the current year and past years in full.
1. 2. The tenant resides in a mobile home that is owned by the tenant and that is located in a mobile home park.
2. 3. A rent increase will be effective at the expiration or renewal of the tenant's rental agreement.
3. 4. The rent increase either singly or in combination during any consecutive twelve‑month period is more than a total of ten percent plus the current increase in the consumer price index over the most recent one‑year period before the date of the notice of the rent increase. For the purposes of this paragraph, "consumer price index" means the "west‑A" index that is published by the United States department of labor, bureau of labor statistics, and that demonstrates changes in prices in certain cities in the western United States.
B. A landlord who increases rent as prescribed by subsection A of this section shall give written notice of the applicability of this section to all affected tenants.
C. A tenant is eligible to receive relocation expenses pursuant to subsection A of this section as follows:
1. At least thirty days before the effective date of the rent increase that exceeds the limits prescribed by subsection A of this section, the tenant shall submit a contract for relocation of the mobile home to the director for approval and to the landlord.
2. Before the effective date of the rent increase, the tenant shall have a fully signed contract with a licensed installer or contractor to move the mobile home to a specific location by a specific date and must have moved the mobile home pursuant to that contract within forty‑five days after the effective date of the rent increase.
3. The director shall approve or disapprove the contract submitted within fifteen days after receipt of the contract, and the contract is deemed to be approved on the sixteenth day if the director takes no action.
4. If the contract is approved, the payment of relocation expenses shall be made to the installer or contractor when both of the following have been completed:
(a) The installer or contractor has obtained valid permits to move the mobile or manufactured home to a new location.
(b) The installer or contractor provides documentation to the department that the installation of the mobile or manufactured home at the new location is complete and has been inspected by the department or its designee and is approved for occupancy.
5. If the contract is not approved, the tenant may appeal to an administrative law judge pursuant to title 41, chapter 37, article 5. The tenant shall provide notice pursuant to section 33‑1451, subsection A, paragraph 6 if the tenant relocates.
6. On approval, the tenant is eligible for the lesser of the actual moving expenses of relocating the mobile home or five thousand dollars for a single‑section mobile home or ten thousand dollars for a multisection mobile home. Compensable moving expenses include the cost of taking down, moving and setting up the mobile home in the new location if the mobile home is relocated to a residential location within a one hundred‑mile radius of the vacated mobile home park.
D. As an alternative to receiving payment as prescribed in subsection C of this section, a tenant who is eligible to receive payment pursuant to subsection A of this section may abandon the mobile home in the mobile home park and collect an amount equal to one‑fourth of the maximum allowable moving expense for that mobile home from the mobile home relocation fund. To qualify for an abandonment payment pursuant to this subsection, the tenant shall deliver to the landlord the current title to the mobile home with the notarized endorsement of the owner of record together with complete releases of all liens that are shown on the title and proof that all taxes owing on the mobile home have been paid to date. The tenant shall provide a copy of these documents to the Arizona department of housing in support of the tenant's application for payment. If the tenant chooses to abandon the mobile home pursuant to this subsection, the landlord is exempt from making the payments to the fund prescribed in section 33‑1476.01, subsection D.
E. This section does not apply to rent increases that are prescribed in a written rental agreement.
F. Nothing in this section shall be construed to make any rent increase unreasonable.
Sec. 3. Section 33-1476.05, Arizona Revised Statutes, is amended to read:
33-1476.05. Relocations due to change in age restricted community use; payment from mobile home relocation fund; applicability
A. The landlord shall notify the director and all tenants in writing of a change in use at least sixty days before a change in the age restricted community to an all age community use as defined by the housing for older persons act of 1995.
B. A tenant is eligible for payment from the mobile home relocation fund if both all of the following conditions are met:
1. The tenant has paid All property taxes for the current year and past years in full.
1. 2. The tenant resides in a mobile home or manufactured home that is owned by the tenant and that is located in an age restricted mobile home park.
2. 3. The landlord implements a change from an age restricted community to an all age community as defined by the housing for older persons act of 1995.
C. A landlord who changes a mobile home park designation from an age restricted community shall give written notice of the applicability of this section to all affected tenants.
D. A tenant is eligible to receive relocation expenses pursuant to subsection B of this section as follows:
1. Within one hundred eighty days after the effective date of notification of the change in the age restricted community's use, the tenant shall submit a contract for relocation of the mobile or manufactured home to the director for approval and to the landlord.
2. After notice of approval by the director for the payment of relocation expenses, the tenant shall have a fully signed contract with a licensed installer or contractor to move the mobile or manufactured home to a specific location by a specific date and must have moved the mobile or manufactured home pursuant to that contract within forty‑five days after notice from the director.
3. The director shall approve or disapprove the contract submitted within fifteen days after receipt of the contract, and the contract is deemed to be approved on the sixteenth day if the director takes no action.
4. If the contract is approved, the payment of relocation expenses shall be made to the installer or contractor when both of the following have been completed:
(a) The installer or contractor has obtained valid permits to move the mobile or manufactured home to a new location.
(b) The installer or contractor provides documentation to the department that the installation of the mobile or manufactured home at the new location is complete and has been inspected by the department or its designee and is approved for occupancy.
5. If the contract is not approved, the tenant may appeal to an administrative law judge pursuant to title 41, chapter 37, article 5. The tenant shall provide notice pursuant to section 33‑1451, subsection A, paragraph 6 if the tenant relocates.
6. On approval, the tenant is eligible for the lesser of the actual moving expenses of relocating the mobile home or five thousand dollars for a single‑section mobile home or ten thousand dollars for a multisection mobile home. Compensable moving expenses include the cost of taking down, moving and setting up the mobile home in the new location if the mobile home is relocated to another age restricted community within a one hundred‑mile radius of the vacated mobile home park.
E. The landlord shall not be responsible for making any payment into the mobile home relocation fund for any mobile or manufactured home moved pursuant to this section.
Sec. 4. Section 33-1478, Arizona Revised Statutes, is amended to read:
33-1478. Remedies for abandonment; required registration
A. If the tenant abandons the mobile home unit on a mobile home space, it is incumbent upon on the landlord to locate the legal owner or lienholder of the mobile home unit within ten days and communicate to him his liability the legal owner or lienholder that the legal owner or lienholder is liable for any costs incumbered encumbered for the mobile home space for such the mobile home unit, including rent and utilities due and owing. However, the landlord shall be is entitled to a maximum of sixty days' rent due prior to before notice to the lienholder. Any and All costs shall then become the responsibility of the legal owner or lienholder of the mobile home. The mobile home unit may not be removed from the mobile home space without unless both of the following are met:
1. A signed written agreement from The mobile home park landlord, owner or manager signs a written agreement showing clearance for removal , showing and that either:
(a) All monies due and owing are paid in full. , or
(b) An agreement has been reached with the legal owner and the landlord.
2. The tenant has paid all property taxes in full and the county treasurer has issued a clearance letter.
B. A required standardized registration form shall be filled out by each mobile home space renter, upon on renting a mobile home space rental, showing the mobile home make, year, serial number and license number if any be is legally required, and also showing if whether the mobile home is paid for, if whether there is a lien on the mobile home, and if so the lienholder, and who is the name of the legal owner of the mobile home unit. The registration cards or forms shall be kept on file with the park management as long as the mobile home is on the mobile home space within the park. Notice shall be given to park management within ten days of any changes in a new lien, changes of existing lien or settlement of lien.
Sec. 5. Section 33-1485.01, Arizona Revised Statutes, is amended to read:
33-1485.01. Removal of mobile home from mobile home park; violation; joint and several liability
A. A tenant or a tenant's successor in interest shall provide the landlord with a written notification of intent to remove a mobile home from a mobile home space. The notification shall include the date the mobile home will be removed from the mobile home park, the name, address and telephone number of the person or entity that will be removing the mobile home from the mobile home park and the name, address and telephone number of the person or entity that will be the responsible party for restoring the mobile home space in accordance with the rental agreement and the mobile home park rules and regulations. If the responsible party is not licensed by the Arizona department of housing or the registrar of contractors, the landlord may require a security deposit or surety bond of not more than one thousand dollars minus the amount of any security deposit that was collected at the beginning of the tenant's tenancy. The security deposit or surety bond shall be paid or provided before work begins on restoring the mobile home space and shall secure the cost of restoration if the responsible party fails to completely restore the mobile home space. The landlord shall provide an accounting of any security deposit as prescribed in section 33‑1431, subsection C.
B. A mobile home shall not be removed from a mobile home park by any tenant, any mobile home owner or any other person or entity unless the person or entity that is removing the mobile home has complied with section 42‑19107 and received from the landlord a written clearance for removal. The landlord shall not interfere with the removal of a mobile home for any reason other than nonpayment of monies due as of the date of removal even if the term of the rental agreement has not expired. The written clearance shall contain both of the following:
1. A statement that all monies due for space rent as of the date of removal have been paid or that the landlord and that person or entity have otherwise agreed to the removal.
2. The requirements for a mobile home space restoration as prescribed by the rental agreement and by the mobile home park rules and regulations and that shall will be performed by the responsible party listed in the removal notification that is required by subsection A of this section.
C. A person or entity who that violates subsection B of this section shall be is liable for two times the amount of any rents due.
D. The responsible party identified in the removal notification that is removing a mobile home from a mobile home space shall also remove all accessory structures unless the landlord has agreed in writing to allow those structures to remain. The responsible party identified in the removal notification that is removing the mobile home shall also remove all construction debris, trash and personal property on the rental space from the mobile home park and shall be is responsible for restoring the space in accordance with the rental agreement and the mobile home park rules and regulations. The rules and regulations may contain conditions regarding the removal of a mobile home from the mobile home park and the restoration of a mobile home space by a tenant or a tenant's successor in interest after removal of the mobile home. The conditions shall not include any provisions regarding environmental liability or environmental remediation, and any environmental liability or environmental remediation requirements shall be governed as otherwise provided by law. If a rental space does not satisfy the requirements of this section following removal of a mobile home, the landlord may provide the last tenant, the tenant's successor in interest or the mobile home owner and the responsible party identified in the removal notification with written notice that specifies what must be done to bring the space into compliance and that requests that the parties remedy the condition within ten days. If the work is not completed within ten days, the landlord may cause the work to be done and shall prepare an itemized bill for the actual and reasonable cost or the fair and reasonable value of the work and submit it to the last tenant, the tenant's successor in interest or the mobile home owner and the responsible party identified in the removal notification. All of those persons shall be jointly and severally liable for the expenses.
Sec. 6. Section 42-15203, Arizona Revised Statutes, is amended to read:
42-15203. Affidavit of affixture
A. A person who owns a mobile home that is permanently affixed to real property may file an affidavit of affixture with the county recorder of the county in which the real property is located.
B. An affidavit of affixture shall contain all of the following:
1. The vehicle identification numbers of the mobile home.
2. The legal description of the real property to which the mobile home has been affixed.
3. Either:
(a) A statement that the mobile home has not previously been assessed and taxed in this state as personal property. or
(b) The name and address of the person to whom the last tax statement for the mobile home was sent, and the location of the mobile home when it was last taxed and a statement that taxes have been paid.
4. The name of the holder of any security interests in the mobile home that are not terminated by consent of the secured party contained on the affidavit of affixture pursuant to subsection C of this section and the original principal amount secured by the security interest.
5. As an attachment, the department of transportation's receipt issued pursuant to section 28‑2063, subsection A, paragraph 3.
C. The recording of an affidavit of affixture does not impair the rights of any holder of a perfected security interest in the mobile home unless the affidavit of affixture contains the acknowledged consent of the secured party to the termination of the security interest. If a secured party so consents, that security interest terminates when the affidavit of affixture is recorded.
D. If an affidavit of affixture is submitted for recording on a mobile home entering this state for sale or installation, a certificate of compliance or waiver issued by the Arizona department of housing is required and shall be submitted with the affidavit of affixture.
E. If a release of a security interest that, according to its terms, recites that it secures an obligation having a stated indebtedness not greater than five hundred thousand dollars exclusive of interest has not been executed and recorded within sixty days of full satisfaction of the obligation secured by the security interest, a title insurer as defined in section 20‑1562 may prepare, execute and record a full release of the security interest. At least thirty days before issuing and recording a release pursuant to this subsection, the title insurer shall mail by certified mail with postage prepaid, return receipt requested, to the holder of the security interest contained in the affidavit of affixture at the last known address shown of record and to any persons who according to the records of the title insurer received payment of the obligation at the address shown in the records, a notice of its intention to release the security interest accompanied by a copy of the release to be recorded. The release shall set forth:
1. The name of the holder of the security interest or any successors in interest of record of the security interest and, if known, the name of any servicing agent.
2. The name of the owner of the property shown on the affidavit of affixture.
3. The name of the current record owner of the property.
4. The recording reference to the affidavit of affixture.
5. The date and amount of payment, if known.
6. A statement that the title insurer has actual knowledge that the obligation secured by the security interest has been paid in full.
F. The release of security interest may be executed by a duly appointed attorney‑in‑fact of the title insurer, but such a delegation does not relieve the title insurer from any liability pursuant to this section.
G. A release issued pursuant to subsection E of this section is entitled to recordation and, when recorded, constitutes a full release of security interest.
H. In addition to any other remedy provided by law, a title insurer preparing or recording the release of security interest pursuant to subsection E of this section is liable to any party for actual damage, including attorney fees, that any person may sustain by reason of the issuance and recording of the release of security interest.
I. The title insurer shall not record a release of security interest if, before the expiration of the thirty‑day period specified in subsection E of this section, the title insurer receives a notice from the holder or servicing agent that states that the security interest continues to secure an obligation.
J. The title insurer may charge a reasonable fee for services to the owner of the land or other person requesting a release of security interest, including search of title, document preparation and mailing services rendered, and in addition may collect official fees.
K. A mobile home identified in an affidavit of affixture recorded pursuant to section 33‑1501 shall be assessed as personal property.
Sec. 7. Section 42-18151, Arizona Revised Statutes, is amended to read:
42-18151. Who may redeem real property tax liens; persons owning partial interest
A. A real property tax lien that is sold under article 3 of this chapter may be redeemed by:
1. The owner or any person or entity that wants to pay on behalf of the owner.
2. The owner's agent, assignee or attorney.
3. Any person who has a legal or equitable claim in the property, including a certificate of purchase of a different date.
B. A tax lien that is sold on real property of a minor or a legally incapacitated person is subject to redemption only in the manner provided for persons under no such disability.
C. B. A person who owns an interest in real property that is less than the whole:
1. may redeem a tax lien against that interest as a percentage of the entire liability reported by the county assessor by paying the proportionate part of the whole amount due.
2. Shall receive a certificate of redemption for the interest in the manner provided by this article.
Sec. 8. Section 42-18154, Arizona Revised Statutes, is amended to read:
42-18154. Certificate of redemption; statement of partial payment; issuance; contents; fee
A. If a person requests to redeem a real property tax lien that was sold under article 3 of this chapter, and if the county treasurer is satisfied that the person has the right to redeem the tax lien, and if the person pays paid the amount due, the county treasurer shall issue to the person a certificate of redemption.
B. The certificate shall:
1. Describe the parcels on which the tax lien is redeemed.
2. State:
(a) The date of redemption.
(b) The amount paid.
(c) By whom redeemed.
C. If a person requests to make a partial payment on a certificate of purchase in a county with a population of more than three million persons and if the county treasurer is satisfied that the person has the right to make a partial payment and if the person pays paid the amount due pursuant to section 42‑18056, subsection C, the treasurer shall issue to the person a statement of partial payment. The partial payment statement shall:
1. Identify the person or entity making the partial payment.
2. Describe the parcels on which the partial payment is made.
3. State:
(a) The date of the partial payment.
(b) The amount paid.
(c) The amount remaining due to fully redeem the lien on the date of the partial payment.
D. For each certificate of redemption and statement of partial payment, the county treasurer shall:
1. Make the proper entries in the treasurer's record of tax lien sales.
2. Collect a fee of five dollars for the first and last partial payment and ten dollars for a full redemption if no partial payments were made.
E. A holder of a certificate of redemption may record the certificate in the office of the county recorder.
Sec. 9. Section 42-18351, Arizona Revised Statutes, is amended to read:
42-18351. Circumstances for abating tax and removing tax lien
This article applies in the following situations:
1. An error or omission resulting in an improper imposition of a property tax.
2. An event or circumstance that existed at the time of the levy and assessment, or that occurred afterwards, and that invalidates the lien of the property tax or the sale of the lien.
3. The property tax lien was not advertised for sale pursuant to section 42-18105 within five years after the delinquency, unless the failure to advertise within five years after the delinquency was due to a restraining order or injunction issued by a court of competent jurisdiction.
4. The cost of pursuing the statutory lien sale and collection procedures or the sale of lands under article 7 of this chapter or the cost of the seizure and sale of personal property pursuant to section 42‑18401 would equal or exceed the revenue that could be derived.
5. At the discretion of the county treasurer, the amount of the property taxes owing, including interest and penalties, is de minimis and the property taxes are six years or more past due.
Sec. 10. Section 42-18352, Arizona Revised Statutes, is amended to read:
42-18352. 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 and the county assessor agrees 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.
Sec. 11. Section 42-18353, Arizona Revised Statutes, is amended to read:
42-18353. 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 certificate of removal and abatement to the board of supervisors for the board's approval county assessor. The certificate of removal and abatement is final and effective when approved by the board of supervisors if the county assessor agrees that a situation described in section 42-18351 exists for any taxable year or years.
C. When a certificate of removal and abatement becomes final and effective, the county treasurer shall:
1. Notify the county board of supervisors that a certificate of removal and abatement has been granted.
1. 2. Delete from the delinquent list and the record of tax lien sales the tax, interest and penalty covered by the certificate.
2. 3. 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.
Sec. 12. Section 42-19118, Arizona Revised Statutes, is amended to read:
42-19118. Uncollectible tax; certificate of clearance
A. If the county treasurer, county sheriff and county attorney are unable to locate both the personal property on which taxes have been assessed and the person owning the property or the owner's successors or assigns, after diligent search by the sheriff, the tax may be declared uncollectible pursuant to this section.
B. The county treasurer shall:
1. Prepare and submit to the board of supervisors a certificate of clearance stating:
(a) The name of the last known person who is liable for the tax.
(b) A description of the property.
(c) The tax roll number.
(d) The delinquent date of the tax.
(e) The year and the amount of tax, interest and penalty involved.
(f) The extent of any property tax lien on the property.
2. Submit an affidavit from the sheriff stating that after a diligent search both the property and the person owning the property or the person's successors or assigns have not been located.
C. On being satisfied that the tax is uncollectible, the board of supervisors may approve the certificate of clearance.
D. On approval of the certificate of clearance, the county treasurer shall:
1. Delete from the treasurer's records the tax, interest and penalty covered by the certificate.
2. Make a notation in the records that the deletion was made pursuant to the approval of a certificate of clearance together with the number and date of the certificate.
E. If the property or the person who owns the property or the owner's successors or assigns are located after the approval of the certificate of clearance, the county treasurer may reinstate and collect the taxes, penalties and interest as if there had been no approval of the certificate.
Sec. 13. Section 42-19158, Arizona Revised Statutes, is amended to read:
42-19158. Notice of intent to seize mobile home in possession of person not listed on tax bill
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 issued by the county treasurer and who presents evidence of having purchased the mobile home from the person listed on the tax bill 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 option to bring an action pursuant to section 42‑19159.
2. 3. 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 either the mobile home is in danger of being removed from the this state or section 42‑19159, subsection C applies.
Sec. 14. Section 42-19160, Arizona Revised Statutes, is amended to read:
42-19160. Delinquent taxes accruing under previous ownership
A. If delinquent taxes on a mobile home were levied and became delinquent when the mobile home was the property of a previous owner:
1. The county treasurer, on after review of an application and any evidence presented and on payment of a five dollar fee by the current owner, shall extend the due date for paying the taxes for up to one year with no interest and penalty.
2. Any accrued interest or penalty due on the delinquent tax amount shall be exempted accrued under a previous owner is exempt from payment by the current owner.
B. Delinquent taxes that are extended under this section become due and payable immediately if the mobile home is sold, transferred or to be moved from its location or on application for relocation assistance.
C. This section does not apply to a permanently affixed mobile home that is assessed as real property pursuant to chapter 15, article 5 of this title.
