§ 42-13051 Duties of county assessor
§ 42-13052 Continuing valuation of class two, three and four property
§ 42-13053 Exception list; review of valuation
§ 42-13054 Taxable value of personal property; depreciated values of personal property in class one, class two (P) and class six
§ 42-13055 Reducing minimum value for property in use
§ 42-13056 Taxable value of solar energy devices classified as personal property; depreciated value; definition

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