A.R.S. § 42-19002 — Personal property tax roll

42-19002 . Personal property tax roll A. The county assessor shall enter the valuation of personal property on the personal property tax roll. B. The personal property tax roll shall include: 1. The name and residence of the person who owns the personal property or who possesses the property and reports the property for taxation, if the person is known. If the name of the owner of the property is not known, the property shall be listed, valued and entered on the roll to "unknown owner". 2. A description of the property sufficient to identify it. 3. The location of the property. 4. The rate of taxation levied against the property. C. The roll shall be in a proper format for extending the tax levied on the property. D. The county assessor may administratively designate on the roll which property is subject to section 42-17153, subsection B and to section 42-19117 when forwarding the roll to the board of supervisors.