42-15204. Transition from personal property to real property roll After the affidavit of affixture has been recorded, the mobile home shall remain on the personal property tax roll until the next real and personal property tax rolls are prepared, at which time the mobile home shall be transferred from the personal property tax roll to the real property tax roll and shall be considered for all purposes to be a fixture and a real property improvement.
Arizona Legal Code
§ 42.15204
Source: https://www.azleg.gov/ars/42/15204.htm· Version 2026