A. The assessor shall include in the assessment notice:

Terms Used In Arizona Laws 42-15102

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • 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 full cash value found by the assessor for the property for the preceding valuation year.

2. The classification of the property pursuant to chapter 12 of this title.

3. The mailing date of the notice.

4. The last date on which the owner may file an appeal from the valuation or classification assigned to the property.

B. Except for property that is listed as class three property under section 42-12003, owner-occupied residential property that is listed as class four property under section 42-12004, subsection A, paragraph 1 and single family rented residential property that is listed as class four property under section 42-12004, subsection A, paragraph 2, the notice shall separately list the full cash value of the land and the full cash value of the improvement or improvements associated with the land.