A.R.S. §28-2062 & A.R.S. §42-19155. When the taxes on a manufactured home, park model or travel trailer become delinquent they are posted to the motor vehicle records for that unit. Once the delinquent taxes have been posted to the title it can not be transferred or a duplicate title issued until such time as the taxes are brought current and a receipt of payment is produced to motor vehicle.  Treasurers Home Page 

A form 504 tax clearance permit can not be issued if there are delinquent taxes owing on the unit.