Arizona Laws > Title 42 > Chapter 13 > Article 2 – Property Valuation by Assessors
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Terms Used In Arizona Laws > Title 42 > Chapter 13 > Article 2 - Property Valuation by Assessors
- Department: means the department of revenue. See Arizona Laws 42-1001
- including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Personal property: All property that is not real property.
- Personal property: includes property of every kind, both tangible and intangible, that is not included as real estate. See Arizona Laws 42-11001
- Property: includes both real and personal property. See Arizona Laws 1-215
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Roll: means the assessment and tax roll. See Arizona Laws 42-11001
- Statute: A law passed by a legislature.
- 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