2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-13052 Continuing valuation of class two, three and four property


AZ Rev Stat § 42-13052 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-13052. Continuing valuation of class two, three and four property

In the case of property that is classified as class two, three or four pursuant to section 42-12002, 42-12003 or 42-12004, the assessor may use the same valuation for up to three consecutive tax years if:

1. The assessor files a specific plan for the valuations with the department.

2. The plan is implemented uniformly throughout the county.

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