Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 13. VALUATION OF LOCALLY ASSESSED PROPERTY |
Article 5. Valuation of Shopping Centers |
Sec 42-13202. Exclusive method and procedure for valuing shopping centers; confidentiality
Latest version.
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A. A shopping center that is subject to valuation for purposes of property tax shall be valued pursuant to this article. This article establishes the exclusive valuation methods and procedure for determining the valuation of a shopping center.
B. All information that a taxpayer submits pursuant to this article is confidential pursuant to chapter 2, article 1 of this title.