Arizona Revised Statutes Title 42. Taxation § 42-19158. Notice of intent to seize mobile home in possession of person not listed on tax bill

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 is other than the person listed on the tax bill issued by the county treasurer and who presents evidence of having purchased the mobile home from the person listed on the tax bill after the taxes became delinquent, the sheriff shall not seize the property. Instead, the sheriff shall:

B. This section does not apply if the county treasurer or sheriff has reason to believe that the mobile home is in danger of being removed from the state.