Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-13002
Relationship between department and county assessors
42-13002 . Relationship between department and county assessors A. The department shall:
# 1.
Exercise general supervision over county assessors in administering the property tax laws to ensure that all property is uniformly valued for property tax purposes.
# 2.
Prescribe forms to be used by county assessors for:
# (a)
Listing and valuing property for tax purposes.
# (b)
Reporting changes in valuations.
# (c)
Such other purposes as the department may require under this title.
# 3.
Assist county assessors:
# (a)
In maintaining uniform maps and records.
# (b)
In placing on the rolls the valuations determined under this chapter.
# (c)
To ensure a uniform valuation of all property throughout the state for property tax purposes, including providing the services of department personnel to the assessors. The department may charge to the county the costs of department personnel provided to that county. B. The department may: 1. Require the reclassification of property, if necessary. 2. Require information from the county assessor's office and the county treasurer's office to verify compliance with the procedures prescribed by section 42-12052. 3. Audit the valuation of new construction as determined by each county as prescribed by section 42-17051. C. The director and county assessors shall meet at the state capitol, or at a place designated by the director, at least twice each year to consider matters relating to property taxation. The traveling expenses of assessors in attending these meetings shall be paid by the respective counties.
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In this chapter (40 sections)
- 42-13002 · Relationship between department and county assessors
- 42-13003 · Report on property that has not been appraised
- 42-13004 · Data processing equipment and systems
- 42-13005 · Sales-ratio studies
- 42-13006 · Qualifications of appraisers and assessing personnel;…
- 42-13007 · Education, training and certification advisory committee
- 42-13051 · Duties of county assessor
- 42-13052 · Continuing valuation of class two, three and four property
- 42-13053 · Exception list; review of valuation
- 42-13054 · Taxable value of personal property; depreciated values of…
- 42-13055 · Reducing minimum value for property in use
- 42-13056 · Taxable value of solar energy devices classified as personal…
- 42-13101 · Valuation of agricultural land
- 42-13102 · Statement of agricultural lease
- 42-13151 · Definition of golf course
- 42-13152 · Computing valuation of golf courses
- 42-13154 · Covenant not to convert golf course to another use; notice;…
- 42-13201 · Definition of shopping center
- 42-13202 · Exclusive method and procedure for valuing shopping centers;…
- 42-13203 · Replacement cost less depreciation method of valuing…
- 42-13204 · Election to use income method of valuation initially
- 42-13205 · Valuation method applied on appeal
- 42-13206 · Valuation of dedicated parking or common areas
- 42-13251 · Equalization of valuations by department
- 42-13252 · Scope of equalization
- 42-13253 · Notice of equalization order
- 42-13254 · Date of issue; effective date
- 42-13255 · Appeal
- 42-13256 · Adjustments of equalized property values by assessor
- 42-13257 · Report to property tax oversight commission
- 42-13301 · Limited property value
- 42-13302 · Determining limited value in cases of modifications,…
- 42-13304 · Exemptions from limitation
- 42-13351 · Method and procedures for valuing property of manufacturers,…
- 42-13352 · Determining valuation of property of manufacturers,…
- 42-13353 · Depreciated values of personal property of manufacturers,…
- 42-13354 · Assessing personal property construction work in progress;…
- 42-13355 · Assessing clean rooms as personal property; definition
- 42-13401 · Exclusive method of identifying and valuing common areas
- 42-13402 · Identifying common areas; definition