Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 13. VALUATION OF LOCALLY ASSESSED PROPERTY |
Article 6. Equalization of Valuations |
Sec 42-13256. Adjustments of equalized property values by assessor
Latest version.
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On reviewing the effect of an equalization order on individual property valuations, the county assessor may adjust the level of valuation of a property if the equalization order would result in the property being valued at a level greater than full cash value.