{"data":{"id":"us-az/a.r.s.-42-19153","jurisdiction":"us-az","citation":"A.R.S. § 42-19153","heading":"Application and exemptions","body":"This article does not apply to:\n\n1. A mobile home with respect to which an affidavit of affixture has been recorded pursuant to section 42-15203 and that has been placed on the real property tax roll.\n\n2. Any trailer that is eight feet or less in width and less than thirty-two feet in length and that is not used as a place of residence or for a commercial purpose. A license tax in lieu of ad valorem property taxes is assessed on those trailers in the same manner as on other vehicles.\n\n3. A mobile home that is properly licensed in another state and that is owned by a bona fide tourist in this state. This article does apply to a mobile home or trailer that is located in this state and that is owned by a resident of this state. For the purposes of this paragraph, \"resident\" includes:\n\n(a) A person, except a tourist or out-of-state student, who owns, leases or rents a dwelling in this state and occupies it as a place of residence.\n\n(b) A person who, regardless of domicile, remains in this state for a consecutive period of six months or more.\n\n(c) A person who engages in a trade, profession or occupation in this state or who accepts employment in this state in other than seasonal agricultural work.\n\n(d) A person who places a child in a public school without paying nonresident tuition.\n\n(e) A person who declares that the person is a resident of this state for the purpose of obtaining or paying at resident rates a state license or tuition fees at an educational institution that is maintained by public monies.\n\n(f) Any individual, partnership, company, firm, corporation or association that maintains a main office, a branch office or warehouse facilities in this state and that bases and operates motor vehicles in this state.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/19153.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"00f708a5840b1499b84b5ab85ea0f80296b867393d6c260e711b8547004861af","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-19152","next":"us-az/a.r.s.-42-19154"},"notice":"GroundRules: Original legal text. Not legal advice."}