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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 42. Taxation |
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Chapter 15. ASSESSMENT PROCESS |
| Article 1. Determining Assessed Valuation |
| Sec 42-15001. Assessed valuation of class one property |
| Sec 42-15002. Assessed valuation of class two property |
| Sec 42-15003. Assessed valuation of class three property |
| Sec 42-15004. Assessed valuation of class four property |
| Sec 42-15005. Assessed valuation of class five property |
| Sec 42-15006. Assessed valuation of class six property |
| Sec 42-15007. Assessed valuation of class seven property |
| Sec 42-15008. Assessed valuation of class eight property |
| Sec 42-15009. Assessed valuation of class nine property |
| Sec 42-15010. Applying assessment percentages |
| Article 2. Listing and Assessing Property |
| Sec 42-15051. Time of assessment |
| Sec 42-15052. Compiling information; property report; examining documents; summoning witnesses |
| Sec 42-15053. Duty to report personal property; confidentiality |
| Sec 42-15054. Listing by assessor on failure to receive report; investigations |
| Sec 42-15055. Failing to file report; false information; classification; evading tax; penalty |
| Sec 42-15057. Information from political subdivisions |
| Sec 42-15058. Assessment of contiguous properties owned by the same person |
| Sec 42-15059. Liability for items of personal property |
| Sec 42-15060. Presumptions of ownership |
| Sec 42-15061. Deduction of liabilities from assessed solvent debts |
| Sec 42-15062. Listing and valuing water ditches and toll roads |
| Sec 42-15063. Assessing livestock; lien |
| Sec 42-15065. Assessing personal property construction work in progress; definition |
| Sec 42-15066. Assessing clean rooms as personal property; definition |
| Article 3. Assessment Notice |
| Sec 42-15101. Annual notice of full cash value; amended notice of valuation |
| Sec 42-15102. Notice information entered by assessor |
| Sec 42-15103. Contents of notice form |
| Sec 42-15104. Appeal |
| Sec 42-15105. Supplemental notice and appeal of valuation or classification in case of new construction, changes to assessment parcels and changes in use |
| Article 4. Real and Personal Property Assessment Roll |
| Sec 42-15151. Preparation of county roll |
| Sec 42-15152. Inclusion of all property on the roll |
| Sec 42-15153. Completion and delivery of property lists and assessment roll; use of lists by administrative appeals bodies |
| Sec 42-15155. Abstract of assessment roll; contents; distribution |
| Sec 42-15156. Statewide abstract of property on county rolls; distribution |
| Sec 42-15157. Destruction of property after rolls closed; proration of valuation and taxes |
| Article 5. Assessment of Permanently Affixed Mobile Homes |
| Sec 42-15201. Definitions |
| Sec 42-15202. Assessment of permanently affixed mobile homes as real property |
| Sec 42-15203. Affidavit of affixture |
| Sec 42-15204. Transition from personal property to real property roll |
| Sec 42-15205. Perfecting liens on permanently affixed mobile homes |
| Article 6. Assessment of Remote Municipal Property |
| Sec 42-15251. Definition of remote municipal property |
| Sec 42-15252. Determining assessed valuation of remote municipal property |
| Sec 42-15253. Computing amount of taxes otherwise payable on remote municipal property |
| Sec 42-15254. Conveyance of remote municipal property to private ownership; payment of tax revenues |