Bill Text: AZ HB2126 | 2020 | Fifty-fourth Legislature 2nd Regular | Introduced
Bill Title: Mobile homes; property tax; collection
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-05-19 - Assigned to House RULES Committee [HB2126 Detail]
Download: Arizona-2020-HB2126-Introduced.html
PREFILED JAN 09 2020
|
REFERENCE TITLE: mobile homes; property tax; collection |
|
State of Arizona House of Representatives Fifty-fourth Legislature Second Regular Session 2020
|
|
HB 2126 |
|
|
|
Introduced by Representative Thorpe
|
AN ACT
amending section 42‑18401, Arizona Revised Statutes; relating to personal property tax.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-18401, Arizona Revised Statutes, is amended to read:
42-18401. Collection of personal property tax by seizure and sale
A. At any time after receiving the roll the county treasurer may collect the taxes due on personal property by seizure and sale if not otherwise collected, except that taxes due on mobile homes shall be collected pursuant to chapter 19, article 4 of this title.
B. The sale shall be at public auction after notice of one week of the time and place of the sale by publication in a newspaper in the county or by posting notices of the sale in three public places in the county. The notice shall state that a sufficient amount of the property will be sold to pay the taxes, fees and costs.
C. For seizing and selling personal property the treasurer may charge in each case three dollars $3 and the same mileage as allowed by law to the sheriff in serving civil process.
D. On payment of the purchase price and delivery of the property with a bill of sale, the title to the property vests in the purchaser.
E. Any amount collected that exceeds the taxes, fees and costs shall be returned to the owner of the property sold and, until claimed, shall be deposited in the county treasury subject to the order of the owner.
