2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-15153 Completion and delivery of property lists and assessment roll; use of lists by administrative appeals bodies


AZ Rev Stat § 42-15153 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-15153. Completion and delivery of property lists and assessment roll; use of lists by administrative appeals bodies

A. On or before December 20 of each year, the county assessor shall complete the assessment roll and attach the assessor's certificate to the roll with a cross-index of all property listed in the roll, showing the ownership of the property and all assessment lists from which the roll was compiled.

B. The assessor shall deliver the lists and certified roll to the clerk of the board of supervisors who shall file them in the clerk's office.

C. The county board of equalization and the state board of equalization may use the lists for any lawful purpose.

Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.