Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-13204
Election to use income method of valuation initially
Official textazleg.gov
42-13204 . Election to use income method of valuation initially In lieu of valuation under section 42-13203, the owner of a shopping center may elect to have the valuation of the shopping center determined by the income method commonly known as the straight line building residual method if the owner submits all reasonably necessary income and expense information for the owner's three most recent fiscal years to the county assessor before September 1 of the year immediately preceding the year for which the property will be valued.
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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