Arizona § 42-19153 - Application and exemptions
Full text of Arizona Arizona Revised Statutes § 42-19153 — Application and exemptions, with citation guidance and answers to common questions.
§ 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: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-19153
What does Arizona Revised Statutes § 42-19153 cover?
Section 42-19153 ("Application and exemptions") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-19153?
A common citation format is "Arizona Revised Statutes § 42-19153" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-19153 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.