Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-19153
Application and exemptions
42-19153 . Application and exemptions 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 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. For the purposes of this paragraph, "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.
Source: view the official text
In this chapter (34 sections)
- 42-19001 · Powers of county assessor
- 42-19002 · Personal property tax roll
- 42-19003 · Improvements on unpatented land, mining claims or state…
- 42-19003.1 · Computers and equipment; hardware; software; definition
- 42-19004 · Property in transit and transient property
- 42-19005 · Property leased or rented from inventory
- 42-19006 · Notice of valuation
- 42-19007 · Transmission of personal property valuation to county…
- 42-19008 · Violation; classification
- 42-19051 · Administrative review of valuation or classification by…
- 42-19052 · Appeal from assessor
- 42-19101 · Extension and levy of tax
- 42-19103 · Proration of tax on property that is leased or rented from…
- 42-19106 · Lien of taxes
- 42-19107 · Unlawful sale, transfer or removal of personal property;…
- 42-19108 · Issuance of tax bill
- 42-19109 · Authority to seize and sell personal property for delinquent…
- 42-19110 · Seizure of property
- 42-19111 · Notice of sale
- 42-19112 · Redemption
- 42-19113 · Sale
- 42-19115 · Return of sale; distribution of proceeds
- 42-19117 · Tax as debt against property owner; action to collect tax
- 42-19118 · Clearing uncollectible tax
- 42-19151 · Definition of mobile home
- 42-19152 · Taxation of mobile homes
- 42-19153 · Application and exemptions
- 42-19154 · Landowner's register of mobile homes and monthly report;…
- 42-19155 · Unlawful sale or removal of mobile home; classification
- 42-19156 · Review and appeal
- 42-19157 · Collection of delinquent taxes
- 42-19158 · Notice of intent to seize mobile home in possession of…
- 42-19159 · Owner's action to collect delinquent tax from previous owner
- 42-19160 · Delinquent taxes accruing under previous ownership