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Court OpinionsState LawsAlabama US Code1 USC - General Provisions US Constitution |
Arizona Revised Statutes - Title 42 Taxation - Chapter 19 Personal PropertyIn administering this chapter the assessor has the same authority that is granted to county assessors under chapters 13 and 15 of this title and... A. The county assessor shall enter the valuation of personal property on the personal property tax roll. B. The personal property tax roll shall include:... A. Improvements, appurtenances, wells, stock tanks and any other fixed property that is located on unpatented land, a mining claim or state land not secured... A. Personal property that is in transit through a county shall be assessed in the county where the owner is domiciled. B. Transient property that... A. Subject to section 42-19103, personal property that is periodically leased or rented from the inventory of retailers or wholesalers shall be assessed in the... A. On or before August 30 the assessor shall mail a notice of valuation, in the form prescribed by the department, to either: 1. The... A. On or before August 25 the assessor shall transmit the personal property valuations to the county treasurer. B. The personal property tax roll shall... A person who violates any provision of this article is guilty of a class 3 misdemeanor. A. The owner of property that is valued by the assessor or the person in whose possession it is found may appeal to the assessor... A. A person who appeals to the assessor pursuant to section 42-19051 may appeal to: 1. The county board of equalization, if a county board... The rate of tax to be extended and levied against the personal property is the rate established pursuant to section 42-17151 in the taxing jurisdiction... The taxes that are levied on personal property that is periodically leased or rented from the inventory of retailers or wholesalers assessed pursuant to section... A. The tax that is levied against personal property is a lien against the property and is prior and superior to any other liens of... A. It is unlawful for the owner, a lienholder, a conditional vendor or any other person to knowingly sell or transfer personal property or remove... A. After personal property tax becomes delinquent, the county treasurer shall make and deliver to the sheriff a tax bill directing the sheriff to seize... A. The tax bill is the sheriff's warrant of authority to seize and sell the personal property as required by this article. B. The sheriff's... A. After receiving a tax bill the sheriff shall: 1. Seize the property wherever it is found. 2. Advertise the property for sale at public... A. After seizing the property the sheriff shall give notice of the time, place and terms of sale by: 1. Posting three notices in the... A. The owner of personal property, a lien claimant or a conditional vendor may redeem the property at any time before the actual sale by... A. The sheriff shall offer the personal property, or as much of the property as is necessary to pay the taxes, interest and costs of... A. If the property is not sold to the county, the sheriff shall execute and deliver a bill of sale conveying the title of the... A. The sheriff shall make return of the tax bill on or before the tenth day of the month following the sale and, if the... A. Notwithstanding any provision of this article, a dwelling on possessory rights that is taxed as personal property is not subject to seizure or sale... A. The tax on personal property is a debt against the owner to whom the property is assessed and against the owner's successors and assigns.... A. If the county treasurer, sheriff and county attorney are unable to locate both the personal property on which taxes have been assessed and the... In this article, unless the context otherwise requires, "mobile home" means a structure that is transportable in one or more sections including the plumbing, heating,... A. Each mobile home is subject to ad valorem property tax to be assessed and collected in the same manner and at the same time... This article does not apply to: 1. A mobile home with respect to which an affidavit of affixture has been recorded pursuant to section 42-15203... A. If a person permits a mobile home to be placed on land that the person owns, possesses or controls in a manner that permits... A. It is unlawful to knowingly move or sell a mobile home on which applicable ad valorem taxes imposed under this chapter have not been... A person who is dissatisfied with the valuation of the person's mobile home may have the valuation reviewed, and may appeal from the decision resulting... Except as otherwise prescribed by this article, if a person who is liable for paying tax under this article evades or is delinquent in paying... A. If the sheriff is directed to seize and sell a mobile home that is found to be in the possession of a person who... 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... 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.... Last modified: February 20, 2012 |
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