AZ SB1326

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

Requires delinquent tax collection on mobile homes used as primary residences (not affixed to real property) may only occur after the tax has been delinquent for one year.

Requires an additional six-month redemption period after the one-year delinquency period before delinquent tax collection can proceed on qualifying mobile homes.

Directs county treasurers and other collection officers to use identification methods and procedures prescribed by the department of transportation for delinquent tax reporting purposes related to mobile homes.