Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 14. VALUATION OF CENTRALLY ASSESSED PROPERTY |
Article 1. General Provisions and Procedures |
Sec 42-14001. Properties subject to valuation by the department; limitation on valuation increases
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A. The department shall determine the valuation of the properties described in this chapter.
B. The limitations on increases in valuation prescribed by article IX, section 18, Constitution of Arizona, and by chapter 13, article 7 of this title apply to valuations determined by the department under this chapter except as provided by section 42-13304.