Arizona Laws 33-2151. Assessments for mobile home relocation fund; waiver
For recreational vehicles that are park trailers or park models only:
Terms Used In Arizona Laws 33-2151
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Mobile home: means either of the following:
(a) A residential structure that was manufactured on or before June 15, 1976, that is transportable in one or more sections, eight feet or more in body width, over thirty feet in body length with the hitch, built on an integral chassis, designed to be used as a dwelling when connected to the required utilities and not originally sold as a travel trailer or recreational vehicle and that includes the plumbing, heating, air conditioning and electrical systems in the structure. See Arizona Laws 33-2102
- Notice: means delivery by hand or mailed by registered or certified mail to the last known address of the landlord or tenant. See Arizona Laws 33-2102
- Owner: means one or more persons, jointly or severally, in whom is vested all or part of the legal title to property or all or part of the beneficial ownership and a right to present use and enjoyment of the premises. See Arizona Laws 33-2102
- Property: includes both real and personal property. See Arizona Laws 1-215
1. In order to provide monies for the mobile home relocation fund, each owner of a park trailer or park model located in a park who does not own the land on which the park trailer or park model is located shall pay each year to the state an assessment in an amount determined by making the assessment as prescribed by Section 33-1476.03. The county treasurer shall collect the assessment imposed by this paragraph at the same time and in the same manner as personal property taxes. The county treasurer shall separately list the assessment on the tax roll and shall transfer the revenues collected to the state treasurer for deposit in the mobile home relocation fund. The county treasurer shall send to the state treasurer a written notice of the total taxable assessed valuation, derived by applying the applicable percentage specified in Title 42, Chapter 15, Article 1 to the limited property value, of all park trailers or park models in the county on which the assessment prescribed by this section is assessed. The assessment constitutes a lien on the park trailer or park model.
2. The director shall notify all county assessors to waive the assessment for any year if the monies in the fund exceed eight million dollars. The director shall send a copy of the notice to the county treasurers.
3. If at the end of a fiscal year the amount of monies in the relocation fund is less than six million dollars, the director may notify the county assessors to reinstate the assessment prescribed by this section. If the director notifies the county assessors, the director shall send a copy of the notice to the county treasurers.