Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-13252
Scope of equalization
42-13252 . Scope of equalization A. If the department finds that inequalities exist between or within counties or between or within classes or classifications, the department may equalize them so that all property that is subject to taxation is listed on the rolls at its full cash value. B. The department shall not issue an equalization order or directive except as provided by this article. C. The department may equalize valuations of property:
# 1.
Between or within counties.
# 2.
Between any designated areas authorized under the guidelines established by the department.
# 3.
Between or within the statutory classes of property established by chapter 12, article 1 of this title or the standard use classifications of property established by the department including between or within counties or between any designated area authorized under the guidelines established by the department. D. The equalization may be based on a deviation from the standard median or on a deviation from the coefficient of dispersion, as prescribed by law.
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In this chapter (40 sections)
- 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
- 42-13451 · Definitions
- 42-13452 · Computing valuation