2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-19159 Owner's action to collect delinquent tax from previous owner


AZ Rev Stat § 42-19159 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-19159. Owner's action to collect delinquent tax from previous owner

A. A person who purchases a mobile home and who subsequently pays taxes that were imposed by this article on the mobile home and that were levied and became delinquent when the mobile home was the property of a previous owner may bring an action against the previous owner for the amount of the delinquent taxes paid.

B. If the purchaser prevails, the purchaser shall recover damages including reasonable attorney fees and treble the amount of delinquent taxes paid.

C. This section does not apply if the purchaser has specifically assumed the delinquent tax liability in writing, signed by the purchaser and seller, and the delinquent taxes assumed are correctly stated by year and amount due.

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