42-19152. Taxation of mobile homes 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 as other personal property that is taxable under this chapter. B. The department shall establish the method of determining the valuation of mobile homes that are taxable under this chapter to be set by the county assessor.
Arizona Legal Code
§ 42.19152
Source: https://www.azleg.gov/ars/42/19152.htm· Version 2026