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Arizona Revised Statutes Title 42. Taxation § 42-14153. Determining and reporting valuation

Current as of January 01, 2025 | Updated by Findlaw Staff

A. On or before August 31 of each year the department shall find the full cash value of the property of each property that is listed in § 42-14151 and that operates in this state.

B. On or before November 30 the department shall transmit to the respective county assessors:

1. The valuations of these properties in each taxing district.

2. An estimate of the net valuation of properties that are subject to voluntary contributions pursuant to § 48-242. The taxing jurisdiction shall use the estimate to estimate the amount of voluntary contributions to be received for the purpose of finalizing budget and property tax levies pursuant to chapter 17 of this title.  1

C. The valuations required by this section are the values determined as of January 1 of the valuation year.

1 Section 42-17001 et seq.
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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-14153. Determining and reporting valuation - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-14153/

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