Arizona § 42-19157 - Collection of delinquent taxes
Full text of Arizona Arizona Revised Statutes § 42-19157 — Collection of delinquent taxes, with citation guidance and answers to common questions.
§ 42-19157. Collection of delinquent taxes
A. Except as otherwise prescribed by this article, if a person who is liable for paying tax under this article evades or is delinquent in paying the tax, the tax shall be collected in the manner and by the officers prescribed by this chapter for collecting delinquent taxes on personal property.
B. Notwithstanding any other law, for a mobile home for which an affidavit of affixture has not been recorded pursuant to section 42-15203, that is not placed on the real property roll and that is the owner's primary residence, the delinquent tax may be collected pursuant to subsection A of this section only after both of the following occur:
1. The tax has been delinquent for a period of one year.
2. The person liable for paying the tax has not redeemed the property within six months after the end of the one-year period prescribed in paragraph 1 of this subsection.
C. For delinquent tax report purposes, the county treasurer and the officers prescribed by this chapter shall use the method and procedures of identifying mobile homes as prescribed by the department of transportation.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-19157
What does Arizona Revised Statutes § 42-19157 cover?
Section 42-19157 ("Collection of delinquent taxes") 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 § 42-19157?
A common citation format is "Arizona Revised Statutes § 42-19157" (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 § 42-19157 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.