AZ HB2688

Establishes requirement that mobile home park owners complete and maintain standardized registration forms documenting the mobile home's make, year, serial number, license number, ownership status, and lienholder information, with updates required within ten days of any lien changes.

Amends the mobile home relocation fund eligibility requirements to require that property taxes on the mobile home be paid in full, and requires tenants to submit a treasurer's clearance letter along with their relocation contract to the director.

Prohibits any person, including mobile home park owners or their agents, from knowingly selling, transferring, or removing a mobile home unless the property taxes on it are paid and the property is titled or registered in the person's name.

Clarifies that "mobile home" in the tax code includes manufactured homes and defines it as a transportable structure with plumbing, heating, air conditioning and electrical systems that meets specified size requirements or is used as a single family dwelling.

Modifies procedures for mobile homes purchased after taxes became delinquent by requiring the county treasurer to extend the due date for up to one year without interest and penalties, and allowing current owners to seek collection from previous owners; applies when the mobile home is sold, transferred, or removed from location.