2005 Arizona Revised Statutes - Revised Statutes §42-13303 Limited property value of mobile homes
A. In tax year 1980 the limited property value of mobile homes that are taxed under this title that have a model year of:
1. 1978, 1979 or 1980 is the full cash value of the mobile homes in tax year 1980.
2. 1977 or earlier is the full cash value of the mobile homes in tax year 1979, increased to reflect the actual full cash value of the property in 1980, not to exceed an increase of ten per cent.
B. For mobile homes that have a model year after 1980 the limited property value shall be established at a level or percentage of full cash value comparable to that of other mobile homes.
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