reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-15057 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15057 - Information from political subdivisions

42-15057.  Information from political subdivisions Each city,  town,  county or other governmental entity that requires that a building permit be issued to construct or add to residential or commercial buildings shall notify the county assessor in writing: 1. Of the parcel number for which the permit is issued at the time the permit is issued. 2. That the improvements are approved for their intended use at the time the building department makes the final inspection of the improvement.
AZ Rev Stat § 42-15058 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15058 - Assessment of contiguous properties owned by the same person

42-15058.  Assessment of contiguous properties owned by the same person If two or more contiguous lots,  tracts of land or patented mines are owned by the same person,  they may be jointly assessed and one valuation may be determined for the whole.
AZ Rev Stat § 42-15059 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15059 - Liability for items of personal property

42-15059.  Liability for items of personal property Each item of property in an assessment is liable for the taxes on all items of personal property in the same assessment.
AZ Rev Stat § 42-15060 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15060 - Presumptions of ownership

42-15060.  Presumptions of ownership For purposes of taxation the following personal property is considered to be the property of the person in possession: 1. Personal property in possession of a fiduciary. 2. Personal property that is mortgaged or pledged.
AZ Rev Stat § 42-15061 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15061 - Deduction of liabilities from assessed solvent debts

42-15061.  Deduction of liabilities from assessed solvent debts If solvent debts are assessed,  the person against whom they are assessed may deduct the person's liabilities from the amount of the debts.
AZ Rev Stat § 42-15062 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15062 - Listing and valuing water ditches and toll roads

42-15062.  Listing and valuing water ditches and toll roads A. Water ditches that are constructed for mining,  manufacturing or irrigation purposes and toll roads shall be valued in the same manner as real property at a rate per mile for the portion that lies in each county. B. Each county assessor shall list water ditches and toll roads as a whole without separating the land and franchise,  improvements and property in either the description or the valuation. C. The valuation of private irrigation ditches that are owned entirely by the persons who use all of the supplied water on their own lands shall be determined as a part of the land.
AZ Rev Stat § 42-15063 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15063 - Assessing livestock; lien

42-15063.  Assessing livestock;  lien A. Except as provided in section 42-11126,  range livestock shall be assessed,  and the taxes levied against the livestock shall be collected,  as taxes on real property. B. The assessment constitutes a lien for taxes on all livestock under the same brand. If the owner of a brand sells any range livestock less than the entire number under the brand before the taxes are due,  the owner may pay the tax on the number sold proportioned to the number assessed under the brand. That amount shall be credited on the amount due under the assessment against livestock under that brand,  and the number sold are thereupon released from the lien.
AZ Rev Stat § 42-15065 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15065 - Assessing personal property construction work in progress; definition

42-15065.  Assessing personal property construction work in progress;  definition A. The county assessor shall not: 1. Value or assess personal property construction work in progress until the construction work has progressed to a sufficient degree for the personal property to be useful for the purpose for which it is being constructed. 2. Place personal property construction work in progress on the roll unless it is valued by the department as provided by law. B. For purposes of this section,  " personal property construction work in progress"  means the amount spent and entered on the taxpayer's accounting records as of December 31 of the preceding calendar year as construction work in progress.
AZ Rev Stat § 42-15066 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15066 - Assessing clean rooms as personal property; definition

42-15066.  Assessing clean rooms as personal property;  definition A. Clean rooms that are used for manufacturing,  processing,  fabrication or research and development of semiconductor products shall be valued and assessed as tangible personal property. B. For purposes of this section,  " clean room"  means all property that comprises or creates an environment where humidity,  temperature,  particulate matter and contamination are precisely controlled within specified parameters,  without regard to whether the property is actually contained within that environment or whether any of the property is affixed to or incorporated into real property. Clean room: 1. Includes the integrated systems,  fixtures,  piping,  movable partitions,  lighting and all property that is necessary or adapted to reduce contamination or to control airflow,  temperature,  humidity,  chemical purity or other environmental conditions or manufacturing tolerances,  as well as the production machinery and equipment operating in conjunction with the clean room environment. 2. Does not include the building or a permanent,  nonremovable component of the building that houses the clean room environment.
AZ Rev Stat § 42-15101 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15101 - Annual notice of full cash value; amended notice of valuation

42-15101.  Annual notice of full cash value;  amended notice of valuation 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 on 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. Within sixty days after the mailing of the notice of valuation pursuant to this section,  if the assessor discovers that property characteristic data applicable to a grouping of properties delineated by neighborhood or classification resulted in an incorrect opinion of value,  the assessor may amend the notice of valuation and,  if amended,  shall notify the property owner of the amended value pursuant to subsection B of this section. The assessor shall transmit any proposed amendments made under this subsection to the department as provided by section 42-11056,  subsections B and C,  in a format prescribed by the department. The assessor shall not mail the amended notices of valuation until the proposed amendments are transmitted to the department and the department approves the amended values. The assessor shall certify the amended notices of valuation pursuant to subsection C of this section. F. 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.
AZ Rev Stat § 42-15102 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15102 - Notice information entered by assessor

42-15102.  Notice information entered by assessor A. The assessor shall include in the assessment notice: 1. The full cash value found by the assessor for the property for the preceding valuation year. 2. The classification of the property pursuant to chapter 12 of this title. 3. The mailing date of the notice. 4. The last date on which the owner may file an appeal from the valuation or classification assigned to the property. B. Except for property that is listed as class three property under section 42-12003,  owner-occupied residential property that is listed as class four property under section 42-12004,  subsection A,  paragraph 1 and single family rented residential property that is listed as class four property under section 42-12004,  subsection A,  paragraph 2,  the notice shall separately list the full cash value of the land and the full cash value of the improvement or improvements associated with the land.
AZ Rev Stat § 42-15103 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15103 - Contents of notice form

42-15103.  Contents of notice form The notice form shall: 1. Prominently display a statement for all residential properties:  (a) Which defines class three properties as described in section 42-12003. (b) Informing property owners that if the property listed on the notice does not meet the definition provided pursuant to subdivision (a) of this section,  the owner must notify the county assessor of the usage of the property or they may be subject to a civil penalty prescribed by section 42-12052. 2. Include simplified instructions on the procedure and deadlines for appealing the assessed valuation shown on the notice.  3. Prominently display a statement informing owners of property that is used for residential rental purposes that: (a) The parcel must be listed on the notice as class four,  and the owner must register the residential rental property with the county assessor pursuant to section 33-1902 or the owner may be subject to a penalty. (b) If the owner is required to register the rental property with the county assessor and fails to do so after receipt of this notice,  the city or town may impose a civil penalty payable to the city or town in the amount of one hundred fifty dollars per day for each day of violation,  and the city or town may impose enhanced inspection and enforcement measures on the property. (c) If the city or town in which the property is located requires the lessor to pay transaction privilege tax on residential rent,  a notice of applicable requirements imposed by the city or town and that failure to pay the applicable tax could result in a penalty or fine by the city or town. (d) Residential rental properties are required to comply with the landlord tenant law pursuant to title 33,  chapters 10 and 11.
AZ Rev Stat § 42-15104 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15104 - Appeal

42-15104.  Appeal A person who is not satisfied with the valuation or classification of the person's property determined by the assessor may: 1. Petition the assessor for review pursuant to chapter 16,  article 2 of this title. 2. Appeal to tax court pursuant to section 42-16201.
AZ Rev Stat § 42-15105 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15105 - Supplemental notice and appeal of valuation or classification in case of new construction, changes to assessment parcels and changes in use

42-15105.  Supplemental notice and appeal of valuation or classification in case of new construction,  changes to assessment parcels and changes in use For property that is valued by the assessor,  in the case of new construction,  additions to,  deletions from or splits or consolidations of assessment parcels and changes in property use that occur after September 30 of the preceding year and before October 1 of the valuation year: 1. The assessor shall notify the owner of the property of any change in the valuation or legal classification on or before September 30 of the valuation year. 2. Within twenty-five days after the date of the assessor's notice,  the property owner may appeal the valuation or legal classification to the state board of equalization if the property is located in a county with a population of five hundred thousand persons or more or to the county board of equalization if the property is located in any other county.
AZ Rev Stat § 42-15151 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15151 - Preparation of county roll

42-15151.  Preparation of county roll The county assessor shall prepare the assessment roll in the form and containing the information prescribed by the department.
AZ Rev Stat § 42-15152 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15152 - Inclusion of all property on the roll

42-15152.  Inclusion of all property on the roll A. In addition to all other property that is required by law to be placed on the roll,  all real property that is subject to the jurisdiction of this state,  regardless of ownership or by whom it is claimed,  possessed or controlled,  and regardless of whether it is exempt from taxation by law or by the Constitution of Arizona,  shall be listed on the roll in the manner prescribed by this article. This subsection does not alter any statute or constitutional provision relating to property that is exempt from taxation. B. The roll shall also include the total personal property tax roll as provided in section 42-17053.
AZ Rev Stat § 42-15153 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15153 - Completion and delivery of property lists and assessment roll; use of lists by administrative appeals bodies

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.
AZ Rev Stat § 42-15155 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15155 - Abstract of assessment roll; contents; distribution

42-15155.  Abstract of assessment roll;  contents;  distribution A. On or before January 20 of each year,  the clerk of the board of supervisors shall make an abstract of the roll containing the valuations by taxing jurisdictions of all property in the county including: 1. The total personal property tax roll as provided by section 42-17053. 2. Such other information as prescribed by the department. B. The clerk shall file one copy of the abstract in the office of the board of supervisors and shall transmit additional copies to the state or county board of equalization,  as appropriate,  and to the department.
AZ Rev Stat § 42-15156 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15156 - Statewide abstract of property on county rolls; distribution

42-15156.  Statewide abstract of property on county rolls;  distribution A. The department shall prepare an abstract containing the valuation by county and taxing jurisdiction of all property that is subject to property taxation in this state. B. Before April 30 the department shall transmit copies of the statewide abstract to the state or county board of equalization,  as appropriate,  and each county board of supervisors.
AZ Rev Stat § 42-15157 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15157 - Destruction of property after rolls closed; proration of valuation and taxes

42-15157.  Destruction of property after rolls closed;  proration of valuation and taxes A. If a property is destroyed after the assessor closes the rolls,  the property owner may file a notice of claim pursuant to section 42-16254 to prorate the valuation of the property from the date of destruction. B. If the assessor finds that the property has been destroyed: 1. The assessor shall prorate the value of the property from the lien date to the date of destruction. 2. The county treasurer shall compute the amount of taxes assessed against the property by applying the tax rate for the appropriate tax year to the original valuation prorated for the portion of the year the property was intact,  plus the tax rate for the appropriate tax year to the reassessed value of the property prorated for the balance of the year.
AZ Rev Stat § 42-15201 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15201 - Definitions

42-15201.  Definitions In this article,  unless the context otherwise requires: 1. " Mobile home"  has the same meaning prescribed in section 42-19151. 2. " Permanently affixed"  means the installation of a mobile home on real property that is owned by the owner of the mobile home.
AZ Rev Stat § 42-15202 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15202 - Assessment of permanently affixed mobile homes as real property

42-15202.  Assessment of permanently affixed mobile homes as real property A mobile home that has been permanently affixed to real property and for which an affidavit of affixture has been recorded pursuant to this article shall be assessed as real property.
AZ Rev Stat § 42-15204 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15204 - Transition from personal property to real property roll

42-15204.  Transition from personal property to real property roll After the affidavit of affixture has been recorded,  the mobile home shall remain on the personal property tax roll until the next real and personal property tax rolls are prepared,  at which time the mobile home shall be transferred from the personal property tax roll to the real property tax roll and shall be considered for all purposes to be a fixture and a real property improvement.
AZ Rev Stat § 42-15205 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15205 - Perfecting liens on permanently affixed mobile homes

42-15205.  Perfecting liens on permanently affixed mobile homes Liens on permanently affixed mobile homes that are assessed under this article shall be perfected either in the manner provided by law for perfecting real property liens or in the manner provided by law for perfecting security interests in fixtures.
AZ Rev Stat § 42-15251 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15251 - Definition of remote municipal property

42-15251.  Definition of remote municipal property In this article,  unless the context otherwise requires,  " remote municipal property"  means either: 1. Property that is owned by a city,  town or successor political subdivision and that is not located in the county in which all or part of the city,  town or political subdivision is located and from which water may be withdrawn or diverted and transported for use on other property in the county in which the city,  town or political subdivision is located. For purposes of this paragraph,  property that is owned by a city,  town or political subdivision includes property that is owned directly by the city,  town or political subdivision and property that is owned indirectly through a nonprofit corporation or another entity that is owned or controlled by the city,  town or political subdivision. 2. Property that is privately owned and that previously met the requirements of paragraph 1.
AZ Rev Stat § 42-15252 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15252 - Determining assessed valuation of remote municipal property

42-15252.  Determining assessed valuation of remote municipal property A. The county assessor shall determine the full cash value and assessed valuation of remote municipal property at the same amount and using the same method of assessment as applied to private property that is used for the same purpose in the county. B. Remote municipal property that is used for agricultural purposes as provided in chapter 12,  article 4 of this title shall be valued pursuant to chapter 13,  article 3 of this title. Remote municipal property that has been retired from irrigated agricultural use but that is not used for any commercial purpose shall be valued at its market value and assessed as class two property pursuant to sections 42-12002 and 42-15002. C. The assessor shall transmit the determination of the value of the property to the county board of supervisors on or before the third Monday in June.
AZ Rev Stat § 42-15253 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15253 - Computing amount of taxes otherwise payable on remote municipal property

42-15253.  Computing amount of taxes otherwise payable on remote municipal property A. On or before the third Thursday in August,  the county board of supervisors shall compute and report to the city,  town or political subdivision the amount of property taxes that would otherwise be payable on the city's,  town's or political subdivision's remote municipal property by: 1. Multiplying the combined total primary property tax rates of the political subdivisions in which the property is located by the assessed valuation of the property. 2. Multiplying the combined total secondary property tax rates of the political subdivisions in which the property is located by the assessed valuation of the property. B. The sum of the primary and secondary taxes so computed is the amount of property taxes otherwise payable on the remote municipal property.
AZ Rev Stat § 42-15254 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15254 - Conveyance of remote municipal property to private ownership; payment of tax revenues

42-15254.  Conveyance of remote municipal property to private ownership;  payment of tax revenues  A. If the municipality conveys the title to the remote municipal property to private ownership,  a political subdivision that receives property taxes from the property,  and that has outstanding bonds or other long-term obligations that are secured by water transportation revenues under title 35,  chapter 3,  article 3.4,  shall determine the amount of property taxes otherwise payable as prescribed by section 42-15253 as a result of that political subdivision's property tax rates and the value of the property. B. The political subdivision shall make special payments to the county treasurer of the county in which the property is located in the amount determined pursuant to section 42-15253 in the manner prescribed in section 9-433.
AZ Rev Stat § 42-15301 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15301 - Definition of possessory improvement

42-15301.  Definition of possessory improvement In this article,  unless the context otherwise requires,  " possessory improvement"  means all residential,  commercial and industrial buildings,  together with appurtenant awnings,  decks,  docks,  garages,  carports,  storage or other incidental buildings,  located on federal,  state,  county or municipal property or the property of another political subdivision of this state that is owned by a nongovernmental possessor thereof.