AZ HB2099

Amends Arizona law governing collection of delinquent taxes on mobile homes that have not been recorded as fixtures and are not on the real property roll.

Requires delinquent tax on an owner-occupied mobile home to remain unpaid for one year before collection proceedings can begin.

Adds an additional six-month redemption period after the one-year delinquency period, during which the owner may pay taxes before collection enforcement.

Directs tax officers and county treasurers to use identification methods prescribed by the Department of Transportation when identifying mobile homes for delinquent tax reporting purposes.