2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-14004 Change of valuation
42-14004. Change of valuation
After the department determines the valuation of any property but before it transmits the valuation to the appropriate assessing authority, the department, on the property owner's written application or on its own motion, may change the valuation to properly reflect the property's full cash value. The department shall immediately mail a copy of the change to the property owner.
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