Arizona Laws 42-3003. Powers of administration and regulation
Current as of: 2023 | Check for updates
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A. This chapter shall be administered by the department of revenue according to chapter 1, articles 1 and 3 of this title and this chapter.
Terms Used In Arizona Laws 42-3003
- 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. In the administration of this chapter the department, its agents and representatives shall possess:
1. The powers, duties and authority of police officers within this state.
2. The powers and authority of appraisement, valuation, assessment, correction, computation, estimation, supervision, direction, investigation, inspection, collection and enforcement that are vested in the department by any law of this state relating to public revenue and taxation and applicable to the administration of this chapter.