A. County assessors shall use data processing systems that are prescribed by the department, but a county assessor who has a data processing system that is compatible with the system prescribed by the department may continue to use that system if it is coordinated with the system prescribed by the department.

Terms Used In Arizona Laws 42-13004

  • Contract: A legal written agreement that becomes binding when signed.
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC

B. A county may contract with a private supplier or with another political subdivision for equipment or services that are necessary to meet the requirements of the department if the data processing system is compatible and coordinated with the system prescribed by the department.

C. If a county does not own, lease or contract for data processing equipment or services that are necessary to meet the department’s requirements, the department may contract with the county to furnish the equipment or services to the county.

D. On application by the board of supervisors, the department shall authorize a county to prepare its own tax rolls and assessment abstracts if the data processing system used by the county in preparing the rolls and abstracts is compatible and coordinated with the system prescribed by the department.

E. The office of the county assessor is responsible for paying the cost of its data processing system and permanent records that are prescribed by the department.

F. Monies collected by the department pursuant to subsections C and E of this section shall be deposited in the state general fund.

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