Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-13206
Valuation of dedicated parking or common areas
Official textazleg.gov
42-13206 . Valuation of dedicated parking or common areas For the purposes of this article any part of the land of a shopping center that is limited by a zoning requirement or contractual covenant to parking or common area use shall be valued on the assumption that no other use is possible.
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In this chapter (40 sections)
- 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
- 42-13403 · Computing valuation
- 42-13404 · Deed restriction on common area use