2005 Arizona Revised Statutes - Revised Statutes §42-19160  Delinquent taxes accruing under previous ownership; extension of due date; exemption of interest and penalty

A. If delinquent taxes on a mobile home were levied and became delinquent when the mobile home was the property of a previous owner:

1. The county treasurer, on application and payment of a five dollar fee by the current owner, shall extend the due date for paying the taxes for one year with no interest and penalty. On application and payment of an additional five dollar fee, the county treasurer shall extend the due date for an additional year. The total aggregate period of extensions may not exceed two years from the date of the original application and payment of the original application fee.

2. Any accrued interest or penalty due on the delinquent tax amount shall be exempted from payment by the current owner.

B. Delinquent taxes that are extended under this section become due and payable immediately if the mobile home is sold.