Arizona Revised Statutes Title 42. Taxation § 42-13251. Equalization of valuations by department

A. The department may adopt a schedule of examining and comparing the valuations of property in the several counties every year.

B. The review shall be according to and consistent with the valuation directives, rules and guidelines adopted by the department.

C. Each county assessor shall provide complete copies of data files and proposed assessments to the department on or before December 15 of the year preceding the valuation year. If the data is not complete or is in a format that is not readable by the department, the department may use the latest available data for the purposes of complying with this article.