AZ HB2331

Amends Arizona Revised Statutes Section 42-19157 regarding collection of delinquent property taxes on mobile homes.

Establishes a one-year waiting period before delinquent taxes can be collected on mobile homes used as primary residences that are not placed on the real property roll and have no recorded affidavit of affixture.

Requires an additional six-month redemption period after the one-year delinquency period before collection proceedings may begin.

Directs county treasurers and tax collection officers to use identification methods and procedures prescribed by the Arizona Department of Transportation for delinquent mobile home tax reporting purposes.