ARS § 42-19160

42-19160 - Delinquent taxes accruing under previous ownership 42-19160 . Delinquent taxes accruing under previous ownership 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. 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. C. This section does not apply to a permanently affixed mobile home that is assessed as real property pursuant to chapter 15, article 5 of this title.