§ 28-2062 Mobile home delinquent personal property tax list

AZ Rev Stat § 28-2062 (2019) (N/A)
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28-2062. Mobile home delinquent personal property tax list

A. The department shall prepare and maintain a list that identifies each prior year for which outstanding delinquent personal property taxes on mobile homes remain unpaid. The list shall contain:

1. The complete manufacturer's serial number, the brand name or model and the name of the manufacturer of each mobile home.

2. The name and address of the current owners.

3. The year of levy, the assessing county and one of the following unique identifying numbers:

(a) The taxpayer identification number.

(b) The tax roll identification number of the outstanding delinquent taxes for each mobile home.

4. Other information that the department may find necessary.

B. The department of revenue, each county assessor and each county treasurer shall provide such cooperation and information as the department of transportation requires in the preparation and maintenance of the listing required by subsection A.

C. The department shall provide each county assessor who acts as a registering officer for the department with copies of or access to the listing prepared pursuant to subsection A.