AZ HB2481

Removes requirement for board of supervisors approval to grant property tax relief for situations described in §42-18351, making relief determinations final when the county treasurer completes the certificate of removal and abatement.

Establishes procedures for collecting delinquent taxes on mobile homes that have not been recorded as affixed to real property, including maintaining delinquent records, sending annual notices, and issuing tax bill warrants after at least two years of delinquency.

Allows mobile home owners to redeem property before sale by paying taxes, interest and costs, or by entering into a payment plan with the county treasurer.

Prevents sheriff seizure of a mobile home if the current possessor purchased it from the original delinquent taxpayer after taxes became delinquent, with limited exception if the property is in danger of being removed from Arizona.

Clarifies definitions of "recreational trailer" and "resident" for purposes of mobile home property tax exemptions under §42-19153.