Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 11. PROPERTY TAX |
Article 1. General Provisions |
Sec 42-11007. Evidentiary value of records
Latest version.
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Each of the following documents and entries are prima facie evidence of the facts stated in them:
1. The entries made in the county treasurer's records.
2. The records of the county board of supervisors.
3. The valuations and roll and the accompanying resolutions.
4. The delinquent list or a certified copy of the delinquent list.