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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 42. Taxation |
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Chapter 13. VALUATION OF LOCALLY ASSESSED PROPERTY |
| Article 1. General Administrative Provisions |
| Sec 42-13002. Relationship between department and county assessors |
| Sec 42-13003. Report on property that has not been appraised |
| Sec 42-13004. Data processing equipment and systems |
| Sec 42-13005. Sales-ratio studies |
| Sec 42-13006. Qualifications of appraisers and assessing personnel; certification program |
| Sec 42-13007. Education, training and certification advisory committee |
| Article 2. Property Valuation by Assessors |
| Sec 42-13051. Duties of county assessor |
| Sec 42-13052. Continuing valuation of class two, three and four property |
| Sec 42-13053. Exception list; review of valuation |
| Sec 42-13054. Taxable value of personal property; depreciated values of personal property in class one and class two (P) |
| Sec 42-13055. Reducing minimum value for property in use |
| Article 3. Valuation of Agricultural Property |
| Sec 42-13101. Valuation of agricultural land |
| Sec 42-13102. Statement of agricultural lease |
| Article 4. Valuation of Golf Courses |
| Sec 42-13151. Definition of golf course |
| Sec 42-13152. Computing valuation of golf courses |
| Sec 42-13154. Covenant not to convert golf course to another use; violation; penalty |
| Article 5. Valuation of Shopping Centers |
| Sec 42-13201. Definition of shopping center |
| Sec 42-13202. Exclusive method and procedure for valuing shopping centers; confidentiality |
| Sec 42-13203. Replacement cost less depreciation method of valuing shopping centers; election to use income method on appeal |
| Sec 42-13204. Election to use income method of valuation initially |
| Sec 42-13205. Valuation method applied on appeal |
| Sec 42-13206. Valuation of dedicated parking or common areas |
| Article 6. Equalization of Valuations |
| Sec 42-13251. Equalization of valuations by department |
| Sec 42-13252. Scope of equalization |
| Sec 42-13253. Notice of equalization order |
| Sec 42-13254. Date of issue; effective date |
| Sec 42-13255. Appeal |
| Sec 42-13256. Adjustments of equalized property values by assessor |
| Sec 42-13257. Report to property tax oversight commission |
| Article 7. Limitation on Valuation Increases |
| Sec 42-13301. Limited property value |
| Sec 42-13302. Determining limited value in cases of omissions and changes |
| Sec 42-13304. Exemptions from limitation |
| Article 8. Valuation of Property of Manufacturers, Assemblers or Fabricators |
| Sec 42-13351. Method and procedures for valuing property of manufacturers, assemblers or fabricators; confidentiality |
| Sec 42-13352. Determining valuation of property of manufacturers, assemblers or fabricators |
| Sec 42-13353. Depreciated values of personal property of manufacturers, assemblers and fabricators |
| Sec 42-13354. Assessing personal property construction work in progress; definition |
| Sec 42-13355. Assessing clean rooms as personal property; definition |
| Article 9. Common Areas |
| Sec 42-13401. Exclusive method of identifying and valuing common areas |
| Sec 42-13402. Identifying common areas; definition |
| Sec 42-13403. Computing valuation |
| Sec 42-13404. Deed restriction on common area use |
| Article 10. Timeshare Property |
| Sec 42-13451. Definitions |
| Sec 42-13452. Computing valuation |
| Sec 42-13453. Timeshare use form |
| Sec 42-13454. Managing entity as agent of owner |
| Article 11. Valuation of Abandoned Leased Property |
| Sec 42-13501. Limit on valuation of real property with abandoned renewable energy equipment |