Arizona Laws > Title 42 > Chapter 13 > Article 7 – Limitation on Valuation Increases
Current as of: 2023 | Check for updates
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Other versions
| § 42-13301 | Limited property value |
| § 42-13302 | Determining limited value in cases of modifications, omissions and changes |
| § 42-13304 | Exemptions from limitation |
Terms Used In Arizona Laws > Title 42 > Chapter 13 > Article 7 - Limitation on Valuation Increases
- Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
- Limited property value: means the value determined pursuant to section 42-13301. See Arizona Laws 42-11001
- 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
- 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
- Valuation year: means :
(a) For real property and property valued by the department, the calendar year preceding the year in which the taxes are levied. See Arizona Laws 42-11001