Arizona § 42-19160 - Delinquent taxes accruing under previous ownership
Full text of Arizona Arizona Revised Statutes § 42-19160 — Delinquent taxes accruing under previous ownership, with citation guidance and answers to common questions.
§ 42-19160. Delinquent taxes accruing under previous ownership
A. If delinquent taxes on a mobile home were levied and became delinquent when the mobile home was the property of a previous owner:
1. The county treasurer, on application and payment of a five dollar fee by the current owner, shall extend the due date for paying the taxes for one year with no interest and penalty.
2. Any accrued interest or penalty due on the delinquent tax amount shall be exempted from payment by the current owner.
B. Delinquent taxes that are extended under this section become due and payable immediately if the mobile home is sold.
C. This section does not apply to a permanently affixed mobile home that is assessed as real property pursuant to chapter 15, article 5 of this title.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-19160
What does Arizona Revised Statutes § 42-19160 cover?
Section 42-19160 ("Delinquent taxes accruing under previous ownership") 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 § 42-19160?
A common citation format is "Arizona Revised Statutes § 42-19160" (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 § 42-19160 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.