In valuing any property pursuant to this article, the tax officer shall use the valuation and legal classification criteria that were in effect on the valuation date for the tax year of the correction.

Terms Used In Arizona Laws 42-16257

  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Tax officer: means the department, county assessor or county treasurer, as applicable. See Arizona Laws 42-16251
  • 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

 

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