Arizona Laws 42-13052. Continuing valuation of class two, three and four property
Current as of: 2023 | Check for updates
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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.