Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 15. ASSESSMENT PROCESS |
Article 5. Assessment of Permanently Affixed Mobile Homes |
Sec 42-15204. Transition from personal property to real property roll
Latest version.
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After the affidavit of affixture has been recorded, the mobile home shall remain on the personal property tax roll until the next real and personal property tax rolls are prepared, at which time the mobile home shall be transferred from the personal property tax roll to the real property tax roll and shall be considered for all purposes to be a fixture and a real property improvement.