Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-15001
Assessed valuation of class one property
Assessed valuation of class one property The assessed valuation of class one property described in section 42-12001 is the following percentage of its full cash value or lenty-four and one-half percent beginning from and after December 31, 2005 through December 31, 2006. 3. Twenty-four percent beginning from and after December 31, 2006 through December 31, 2007. 4. Twenty-three percent beginning from and after December 31, 2007 through December 31, 2008. 5. Twenty-two percent beginning from and after December 31, 2008 through December 31, 2009. 6. Twenty-one percent beginning from and after December 31, 2009 through December 31, 2010. 7. Twenty percent beginning from and after December 31, 2010 through December 31, 2012. 8. Nineteen and one-half percent beginning from and after December 31, 2012 through December 31, 2013. 9. Nineteen percent beginning from and after December 31, 2013 through December 31, 2014. 10. Eighteen and one-half percent beginning from and after December 31, 2014 through December 31, 2015. 11. Eighteen percent beginning from and after December 31, 2015 through December 31, 2021. 12. Seventeen and one-half percent beginning from and after December 31, 2021 through December 31, 2022. 13. Seventeen percent beginning from and after December 31, 2022 through December 31, 2023. 14. Sixteen and one-half percent beginning from and after December 31, 2023 through December 31, 2024. 15. Sixteen percent beginning from and after December 31, 2024 through December 31, 2025. 16. Fifteen and one-half percent beginning from and after December 31, 2025 through December 31, 2026. 17. Fifteen percent beginning from and after December 31, 2026.
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In this chapter (40 sections)
- 42-15001 · Assessed valuation of class one property
- 42-15002 · Assessed valuation of class two property
- 42-15003 · Assessed valuation of class three property
- 42-15004 · Assessed valuation of class four property
- 42-15005 · Assessed valuation of class five property
- 42-15006 · Assessed valuation of class six property
- 42-15007 · Assessed valuation of class seven property
- 42-15008 · Assessed valuation of class eight property
- 42-15009 · Assessed valuation of class nine property
- 42-15010 · Applying assessment percentages
- 42-15051 · Time of assessment
- 42-15052 · Compiling information; property report; examining documents;…
- 42-15053 · Duty to report personal property; exemption; contents of…
- 42-15054 · Listing by assessor on failure to receive report;…
- 42-15055 · Failing to file report; false information; classification;…
- 42-15057 · Information from political subdivisions
- 42-15058 · Assessment of contiguous properties owned by the same person
- 42-15059 · Liability for items of personal property
- 42-15060 · Presumptions of ownership
- 42-15061 · Deduction of liabilities from assessed solvent debts
- 42-15062 · Listing and valuing water ditches and toll roads
- 42-15063 · Assessing livestock; lien
- 42-15065 · Assessing personal property construction work in progress;…
- 42-15066 · Assessing clean rooms as personal property; definition
- 42-15101 · Annual notice of full cash value; amended notice of valuation
- 42-15102 · Notice information entered by assessor
- 42-15103 · Contents of notice form
- 42-15104 · Appeal
- 42-15105 · Supplemental notice and appeal of valuation or…
- 42-15151 · Preparation of county roll
- 42-15152 · Inclusion of all property on the roll
- 42-15153 · Completion and delivery of property lists and assessment…
- 42-15155 · Abstract of assessment roll; contents; distribution
- 42-15156 · Statewide abstract of property on county rolls; distribution
- 42-15157 · Destruction of property after rolls closed; proration of…
- 42-15201 · Definitions
- 42-15202 · Assessment of permanently affixed mobile homes as real…
- 42-15203 · Affidavit of affixture
- 42-15204 · Transition from personal property to real property roll
- 42-15205 · Perfecting liens on permanently affixed mobile homes