Arizona Laws 42-14001. Properties subject to valuation by the department; limitation on valuation increases
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A. The department shall determine the valuation of the properties described in this chapter.
Terms Used In Arizona Laws 42-14001
- Department: means the department of revenue. See Arizona Laws 42-1001
- 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
B. The limitations on increases in valuation prescribed by article IX, section 18, Constitution of Arizona, and by chapter 13, article 7 of this title apply to valuations determined by the department under this chapter except as provided by section 42-13304.