2005 Arizona Revised Statutes - Revised Statutes §42-15204  Transition from unsecured to secured roll

After the affidavit of affixture has been recorded, the mobile home shall remain on the unsecured property tax roll until the next real and secured property tax roll is prepared, at which time it shall be transferred to the real and secured property tax roll and shall be considered for all purposes to be a fixture and a real property improvement.