2020 Arizona Revised Statutes
Title 42 - Taxation
§ 42-16257 Valuation of property

Universal Citation: AZ Rev Stat § 42-16257 (2020)

42-16257. Valuation of property

In valuing any property pursuant to this article, the tax officer shall use the valuation and legal classification criteria that were in effect on the valuation date for the tax year of the correction.

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