In the case of property that is classified as class two, three or four pursuant to section 42-12002, 42-12003 or 42-12004, the assessor may use the same valuation for up to three consecutive tax years if:

Terms Used In Arizona Laws 42-13052

  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Valuation: means the full cash value or limited property value that is determined for real or personal property, as applicable. See Arizona Laws 42-11001

1. The assessor files a specific plan for the valuations with the department.

2. The plan is implemented uniformly throughout the county.