2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-15101 Annual notice of full cash value

AZ Rev Stat § 42-15101 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-15101. Annual notice of full cash value

A. Except as provided by section 42-13254, on any date before March 1 of each year the county assessor shall notify each owner of record, or purchaser under a deed of trust or an agreement of sale, of property that is valued by the assessor as to the property's full cash value and the limited property value, if applicable, to be used for assessment purposes.

B. The notice under this section shall be in writing and shall be mailed, delivered by common carrier, or upon request of the taxpayer transmitted electronically to the person's last known mailing, delivery or electronic address. With respect to any property transferred by a beneficiary deed pursuant to section 33-405, until the county assessor is notified by the beneficiary in writing, accompanied by a certified copy of the last surviving owner's death certificate and the change of address, mailing of the notice to the last known address of the deceased owner is deemed a mailing to the beneficiary's last known mailing, delivery or electronic address as required by this section.

C. On the same date each year the assessor shall certify to the board of supervisors and the department the date on which all notices under this section were mailed.

D. The director may extend the final date for mailing notices beyond March 1 for a period of not more than thirty days for delays caused by an act of God, flood or fire. If the director extends the mailing date, the extension applies to all property valued by the assessor.

E. After the mailing date of the notice any person who owns, claims, possesses or controls property that is valued by the assessor may inquire of and be advised by the assessor as to the valuation of the property determined by the assessor, but the assessor shall not change the roll except as provided by chapter 16, article 2 of this title or as otherwise provided by law.

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