2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-13002 Relationship between department and county assessors


AZ Rev Stat § 42-13002 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-13002. Relationship between department and county assessors

A. The department shall:

1. Exercise general supervision over county assessors in administering the property tax laws to ensure that all property is uniformly valued for property tax purposes.

2. Prescribe forms to be used by county assessors for:

(a) Listing and valuing property for tax purposes.

(b) Reporting changes in valuations.

(c) Such other purposes as the department may require under this title.

3. Assist county assessors:

(a) In maintaining uniform maps and records.

(b) In placing on the rolls the valuations determined under this chapter.

(c) To ensure a uniform valuation of all property throughout the state for property tax purposes, including providing the services of department personnel to the assessors. The department may charge to the county the costs of department personnel provided to that county.

4. Compile and report to the governor, the president of the senate and the speaker of the house of representatives the processes and procedures used by each county to identify and reclassify property that is rented while classified as class three. The report shall be submitted by November 15 each year and shall also contain the following information:

(a) The number of properties and the assessed valuation of properties reclassified from class three to class four.

(b) The amount of payments of additional state aid to education avoided in the previous fiscal year.

(c) Recommendations regarding improvements to establish uniform processes and performance among the counties.

B. The department may:

1. Require the reclassification of property, if necessary.

2. Require information from the county assessor's office and the county treasurer's office to verify compliance with the procedures prescribed by section 42-12052.

3. Audit the valuation of new construction as determined by each county as prescribed by section 42-17051.

C. The director and county assessors shall meet at the state capitol, or at a place designated by the director, at least twice each year to consider matters relating to property taxation. The traveling expenses of assessors in attending these meetings shall be paid by the respective counties.

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