Arizona Revised Statutes Title 42. Taxation § 42-17053. Estimate of personal property tax roll

A. When a tax rate is to be determined and taxes are levied, the county assessor shall make an estimate of the personal property to be added to the tax roll for purposes of computing the property tax rates pursuant to § 42-17151.

B. The estimate shall be at least equal to the prior year's taxable personal property value, except that if the assessor has verifiable information that an item or items on the personal property tax roll during the current tax year will not be in the county during the next tax year, the assessor shall not include that item or items in the estimate under this section.