Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-13604
Required documentation
Required documentation A. As a condition of valuation under this article, an owner or operator of low-income multifamily residential rental property must been placed in service as a low-income multifamily residential rental property consistent with section 42 of the internal revenue code. B. Internal revenue service form 8609 or an equivalent successor form designated by the internal revenue code that is signed by the Arizona department of housing or the certificate of occupancy and the declaration of affirmative land use restrictive covenants agreement recorded on the property satisfy the documentation requirement prescribed by this section.
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In this chapter (40 sections)
- 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
- 42-13453 · Timeshare use form
- 42-13454 · Managing entity as agent of owner
- 42-13501 · Limit on valuation of real property with abandoned renewable…
- 42-13551 · Definition of guest ranch
- 42-13552 · Deed restriction on guest ranch use; covenants; violation;…
- 42-13601 · Definitions
- 42-13602 · Applicability of article; property
- 42-13603 · Valuation; income method; requirements; confidentiality;…
- 42-13604 · Required documentation
- 42-13605 · Appeals