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Current as of March 08, 2022 | Updated by FindLaw Staff
A. Each county assessor shall compile the assessment roll, showing:
1. The total valuations of all property subject to taxation.
2. The valuation assessed to each taxpayer for each taxing jurisdiction in the county to show each assessment.
3. The total valuation of all of the property that is subject to taxation in the county and in each taxing jurisdiction in the county.
B. The county roll constitutes the assessment roll for each taxing jurisdiction.
C. The state and county boards of equalization shall equalize the assessments for each taxing jurisdiction to the same extent, in the same manner and at the same time that taxes for general county purposes are equalized.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-17251. Extension of assessment roll to all taxing jurisdictions in the county; equalization - last updated March 08, 2022 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-17251/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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