reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-14402 - Annual statement; failure or refusal to make annual statement; penalty; action for recovery

42-14402.
Annual statement;  failure or refusal to make annual statement;  penalty;  action for recovery
A. On or before April 1 of each year each telecommunications company,  under the oath of its chief officer in this state,  shall make and file a statement with the department in a form prescribed by the department and containing:
1. The name and nature of the business of the company,  whether an individual,  association or corporation and under the laws of which state or country it is organized.
2. The location of its principal office.
3. The names and mailing addresses of its president,  secretary,  tax agent,  auditor,  treasurer,  superintendent or general manager and the chief officer or managing agent in this state.
4. The par value and market value of its shares of stock.
5. A detailed schedule of the real property the company owns in this state including its location and valuation.
6. The total length of its lines in this state,  including lines that are controlled or used under lease or otherwise and the number of miles of lines in each county.
7. A complete and correct inventory of all other personal property it owned in this state on the preceding January 1,  where the property was located and its value.
8. The total gross receipts for the year ending January 1 from all sources and the portion of the receipts that was derived entirely in this state.
9. The operating expenses for the year ending January 1,  itemized or divided as required by the department.
10. The amount that was paid in dividends and the percentage the dividends bear to its capital.
B. On written request by the secretary,  tax agent or principal accounting officer of a telecommunications company and for good cause shown,  the director may enlarge or extend the time for filing the annual statement.
C. If a company fails or refuses to make the required statement:
1. The department shall obtain the information in another manner.
2. The department shall assess a penalty in the amount of the lesser of:
(a) One-half of one per cent of the value that is estimated by the department.
(b) One hundred dollars per day for each day the company fails to file the statement.
D. The director may request the attorney general to commence an action in the name of this state to recover the penalty prescribed by subsection C.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-14404 - Apportionment of valuation

42-14404.
Apportionment of valuation
A. On or before November 30 of each year,  the department shall:
1. Apportion the valuation among the several counties,  cities,  towns and special taxing districts through which the company's lines run.
2. Transmit a statement of the company's locations,  descriptions and valuations to the respective county assessors.
B. The counties,  municipalities and districts shall tax the company as railroad companies are taxed under article 8 of this chapter.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-14501 - Definitions

42-14501.
Definitions
In this article,  unless the context otherwise requires:
1. " Airport"  means any area of land or water designed and set aside for the landing and taking off of aircraft and used,  or to be used,  in the interest of the public for those purposes.
2. " Airport fuel delivery company"  means a company that meets all of the following requirements:
(a) The company is owned exclusively by a consortium of certified air carriers.
(b) The company is formed to provide its owners with jet fuel that is delivered by a fuel storage and hydrant delivery system at an airport in this state.
(c) The company is reimbursed by its owners for costs necessary for its operation.
(d) The company operates on a break-even cash accounting basis under which member contributions and other revenues are equal to the company's total costs of operation.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-14503 - Computing valuation of airport fuel delivery company property; definitions

42-14503.
Computing valuation of airport fuel delivery company property;  definitions
A. The department shall determine the valuation of all real and personal property of an airport fuel delivery company as follows:
1. Determine the base value.
2. Compute the asset change factor.
3. Multiply the base value by the asset change factor to compute the preliminary system value. If the asset change factor does not apply,  the preliminary system value is the system net book value of plant in service as of December 31 immediately preceding the current valuation year.
4. Add the value of construction work in progress,  materials and supplies and noncapitalized leased operating property to the preliminary system value.
5. Compute the allocation factor.
6. Multiply the sum computed pursuant to paragraph 4 of this subsection by the allocation factor.
B. In this section,  unless the context otherwise requires:
1. " Allocation factor"  means the factor used to assign part of the system value to this state and is computed by dividing the total Arizona original cost of plant in service,  materials and supplies,  construction work in progress and noncapitalized leased operating property as of December 31 of the preceding calendar year by the corresponding total system original cost as of December 31 of the preceding calendar year.
2. " Asset change factor"  means the ratio derived from dividing the system net book value of plant in service as of December 31 immediately preceding the current valuation year by the system net book value of plant in service as of December 31 immediately preceding the prior valuation year. If the denominator is zero,  the asset change factor does not apply.
3. " Base value"  means the final full cash value of the system plant in service in the previous valuation year. If the property was not subject to property valuation in this state in the previous valuation year,  the value is the system net book value of plant in service plus the value of construction work in progress,  materials and supplies and noncapitalized leased operating property. If ownership changes,  the base value shall be transferred to the new owner.
4. " Construction work in progress"  means eighty-five per cent of the total of the value of the balances of work orders for plant in process of construction on the last day of the preceding calendar year.
5. " Noncapitalized leased operating property"  means property subject to an agreement that transfers the use of property to the lessee during the term of the lease and that is not capitalized on the lessee's balance sheet.
6. " Preliminary system value"  means the base value multiplied by the asset change factor.
7. " System net book value of plant"  means the original cost of the system plant in service less the related accumulated provision for depreciation.
8. " System value"  means the sum of the system value of plant in service,  construction work in progress,  materials and supplies and noncapitalized leased operating property.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-15001 - Assessed valuation of class one property

42-15001.
Assessed valuation of class one property
The assessed valuation of class one property described in section 42-12001 is the following percentage of its full cash value or limited valuation,  as applicable:
1. Twenty-five percent through December 31,  2005.
2. Twenty-four and one-half percent beginning from and after December 31,  2005 through December 31,  2006.
3. Twenty-four percent beginning from and after December 31,  2006 through December 31,  2007.
4. Twenty-three percent beginning from and after December 31,  2007 through December 31,  2008.
5. Twenty-two percent beginning from and after December 31,  2008 through December 31,  2009.
6. Twenty-one percent beginning from and after December 31,  2009 through December 31,  2010.
7. Twenty percent beginning from and after December 31,  2010 through December 31,  2012.
8. Nineteen and one-half percent beginning from and after December 31,  2012 through December 31,  2013.
9. Nineteen percent beginning from and after December 31,  2013 through December 31,  2014.
10. Eighteen and one-half percent beginning from and after December 31,  2014 through December 31,  2015.
11. Eighteen percent beginning from and after December 31,  2015 through December 31,  2021.
12. Seventeen and one-half percent beginning from and after December 31,  2021 through December 31,  2022.
13. Seventeen percent beginning from and after December 31,  2022 through December 31,  2023.
14. Sixteen and one-half percent beginning from and after December 31,  2023 through December 31,  2024.
15. Sixteen percent beginning from and after December 31,  2024 through December 31,  2025.
16. Fifteen and one-half percent beginning from and after December 31,  2025 through December 31,  2026.
17. Fifteen percent beginning from and after December 31,  2026.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-15002 - Assessed valuation of class two property

42-15002.
Assessed valuation of class two property
The following percentages apply to the full cash value or limited valuation,  as applicable,  as a basis for determining the assessed valuation of class two property described in section 42-12002:
1. Class two (R): sixteen percent through December 31,  2015 and fifteen percent beginning from and after December 31,  2015.
2. Class two (P): sixteen percent through December 31,  2015,  and fifteen percent beginning from and after December 31,  2015,  of the value exceeding the maximum amount of valuation of personal property that is exempt from taxation pursuant to section 42-11127.
3. Class two (C): fifteen percent.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-15005 - Assessed valuation of class five property

42-15005.
Assessed valuation of class five property
The director shall annually determine percentages to apply as a basis for determining the assessed valuation of class five property described in section 42-12005 equal to the ratios that the total net assessed valuation of all taxable property for primary and secondary tax purposes in class one and class six,  paragraph 3 and personal property in class two bears to the total limited valuation used for primary tax purposes of such property,  and that ratio shall be used for primary tax purposes as required by federal law.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-15007 - Assessed valuation of class seven property

42-15007.
Assessed valuation of class seven property
The assessed valuation of class seven property described in section 42-12007 is the percentage of value prescribed for class one property by section 42-15001,  except that modifications intended to restore and rehabilitate the historic property as approved by the state historic preservation officer under section 42-12103 shall be assessed at one per cent for up to ten years.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-15008 - Assessed valuation of class eight property

42-15008.
Assessed valuation of class eight property
The assessed valuation of class eight property described in section 42-12008 is the percentage of value prescribed for class four property by section 42-15004,  except that modifications intended to restore and rehabilitate the historic property as approved by the state historic preservation officer under section 42-12103 shall be assessed at one per cent for up to ten years.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-15010 - Applying assessment percentages

42-15010.
Applying assessment percentages
A. In preparing the tax rolls,  the county assessor shall apply the appropriate percentage to the full cash value or limited property value of property,  as applicable,  to show the assessed valuation.
B. If a parcel of property has more than one percentage applied to its full cash value under this section due to multiple uses,  the county assessor shall apply the percentage to the limited property value of the parcel in the same proportion and in the same manner as the parcel's full cash value.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-15052 - Compiling information; property report; examining documents; summoning witnesses

42-15052.
Compiling information;  property report;  examining documents;  summoning witnesses
The county assessor may:
1. Demand from each person or firm or from the president,  cashier,  treasurer or managing agent of each corporation or association that owns,  claims,  controls or possesses property in the county a correct report under oath or affirmation of all property in the county that the person,  firm,  corporation or association owns,  claims,  possesses or controls.
2. Request information from each person,  firm,  corporation or association that bears on reporting or valuing taxable property.
3. Examine maps,  drawings,  books,  invoices and papers.
4. Summon witnesses to appear and compel them to provide the information.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-15053 - Duty to report personal property; exemption; contents of report; confidentiality

42-15053.
Duty to report personal property;  exemption;  contents of report;  confidentiality
A. On or before February 1 of each year,  the assessor shall mail a form,  notice or demand to each person that owns or has charge or control of taxable personal property in this state. Each person shall prepare and deliver to the assessor a correct report of property on or before April 1 of each year. On written request and for good cause shown,  the assessor may extend for up to thirty days the time for filing the report.
B. Property that is not required to be reported as provided by subsection D of this section is exempt from the reporting requirement of subsection A of this section. The county assessor may not require a person that owns or has charge or control of property that is not required to be reported as provided by subsection D of this section to apply to be exempt from the reporting requirement of subsection A of this section.
C. The duty to report taxable property pursuant to this section applies regardless of whether the person or entity that owns or has charge or control of the personal property also owns real property in the county with a value of $200 or more.
D. The assessor shall not require a report of:
1. The breed,  number,  age or location of livestock on hand from individuals,  corporations,  partnerships or any other business if the livestock is exempt from taxation pursuant to article IX,  section 13,  Constitution of Arizona.
2. The personal property that is class two (P) property pursuant to section 42-12002,  paragraph 2 and that is used for agricultural purposes or that is class one,  subclasses 8 through 11 and 13 property pursuant to section 42-12001 and that is used in a trade or business that is exempt from taxation pursuant to article IX,  section 2,  subsection E,  Constitution of Arizona.
E. Every assessment made against property that is subject to taxation is valid whether or not the form,  notice or demand was sent or received.
F. The department shall prescribe in detail the contents of property reports including the specific wording to be used by county assessors and the method of reporting property. The report shall not include any question that is not germane to the valuation function.
G. A report that is furnished under this section:
1. Is not open to public inspection,  but the report may be used as evidence in any prosecution brought under section 42-15055.
2. May be subject to audit. On completing an audit or on discovering property that has not been reported,  any property that was found to have escaped taxation is liable for the amount of taxes due determined under chapter 16,  article 6 of this title,  plus a penalty equal to ten percent of that amount. The county treasurer shall credit monies received as penalties under this paragraph to the county general fund.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-15054 - Listing by assessor on failure to receive report; investigations

42-15054.
Listing by assessor on failure to receive report;  investigations
A. If a person refuses on demand to give under oath or affirmation the report as required by section 42-15052 or 42-15053,  or if the owner of property that is not reported by another person is absent or unknown,  the assessor shall fill out a report for that person and shall include all taxable property that the assessor has reason to believe that the person owns,  possesses or controls. If the name of an absent owner is known to the assessor,  the property shall be assessed in that name,  but if the name is not known,  it shall be assessed to " unknown owners" .
B. The assessor shall make such investigation as necessary to ensure that all property subject to taxation in the county is properly included on the assessor's property lists.
C. If the assessor believes that a person has not returned a full and complete report of all property that the person possesses or controls,  the assessor may investigate as necessary to ascertain the extent and value of the property. The assessor shall conduct the investigation in such a manner that would discover and correct any errors in the taxpayer's favor as well as discover and correct any errors not in the taxpayer's favor.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-15055 - Failing to file report; false information; classification; evading tax; penalty

42-15055.
Failing to file report;  false information;  classification;  evading tax;  penalty
A. A person who knowingly fails to file any report of taxable property that is required by this article or to supply any information that is required by the assessor or the deputy assessor or who knowingly makes,  renders,  signs or verifies any false or fraudulent information is guilty of a class 2 misdemeanor.
B. A person who knowingly fails or refuses to furnish the assessor with such information or material as demanded under section 42-15052 is guilty of a class 2 misdemeanor.
C. If the person fails to deliver the report as required by section 42-15052,  the assessor shall add a penalty of an additional ten per cent to the value of the property for the tax year.
D. If the person fails to file the report as required by section 42-15053,  the assessor shall add a penalty of an additional ten per cent to the value of the property for the tax year. If the person fails to prepare and deliver the report within the specified period,  but within thirty days thereafter,  the assessor may abate all or part of the penalty.
E. Any property that is knowingly concealed,  removed,  transferred or misrepresented by the owner or agent of the owner to evade taxation is liable,  on discovery,  for the amount of the taxes due determined pursuant to section 42-15054,  plus a penalty equal to the amount of taxes due for the year in which the discovery was made.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 or a state of emergency declared pursuant to section 26-303. 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.
2023 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.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-15103 - Contents of notice form

42-15103.
Contents of notice form
(L12,  Ch. 350,  sec. 5. Eff. until 1/1/25)
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.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-15103; Version 2 - Contents of notice form

42-15103.
Contents of notice form
(L23,  Ch. 204,  sec. 9. Eff. 1/1/25)
The notice form shall:
1. Prominently display a statement for all residential properties that:
(a) Defines class three properties as described in section 42-12003.
(b) Informs property owners that if the property listed on the notice does not meet the description provided pursuant to subdivision (a) of this paragraph,  the owner must notify the county assessor of the usage of the property or the owner 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 $150 per day for each day of violation,  and the city or town may impose enhanced inspection and enforcement measures on the property.
(c) Residential rental properties are required to comply with the landlord tenant law pursuant to title 33,  chapters 10 and 11.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-15303 - Determining limited property value of possessory improvements

42-15303.
Determining limited property value of possessory improvements
The limited property value of possessory improvements shall be calculated pursuant to chapter 13,  article 7 of this title and is not subject to the exemption for personal property as set forth in section 42-13304.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-15304 - Tax levy of possessory improvements

42-15304.
Tax levy of possessory improvements
A. Ownership of improvements on government property shall be considered sufficient security for the payment of taxes levied thereon and may be placed on the real property roll.
B. If the tax on any possessory improvement remains unpaid at the date set for selling the real property tax liens,  the assessment together with interest,  penalties and costs shall be subject to procedures for delinquent taxes as real property pursuant to chapter 18,  article 3 of this title.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-16001 - Designation of taxpayer agent

42-16001.
Designation of taxpayer agent
A. A person who owns,  controls or possesses property that is valued by the county assessor or the department of revenue may each year designate an agent to act on the person's behalf on any matter relating to the review of the property valuation before:
1. The assessor.
2. The department of revenue.
3. The county board of equalization.
4. The state board of equalization.
B. The designation of an agent under this section:
1. Shall be made annually in writing to the county assessor or the department of revenue on a form prescribed by the department.
2. Expires at the end of the calendar year.
C. The form shall be filed with the petition under article 2 of this chapter or chapter 14,  article 1 of this title with the county assessor and the county board of equalization or the state board of equalization. Thereafter,  notices issued by the assessor,  by the department of revenue or by either board of equalization relating to reviewing the valuation of that property shall be sent to the agent.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-16002 - Changes and corrections in tax roll to reflect determinations on review or appeal

42-16002.
Changes and corrections in tax roll to reflect determinations on review or appeal
A. The county assessor or county treasurer,  whichever is appropriate,  shall make the necessary changes in the tax roll and records to reflect the determinations that change valuations or classifications of property that result from reviews,  administrative or judicial appeals or correction of errors and omissions under this title.
B. If a review or administrative appeal pursuant to article 2,  3 or 4 of this chapter or a judicial appeal pursuant to article 5 of this chapter results in a reduction of the valuation or a change in the classification of property,  in the next year the valuation or classification of property shall be the valuation or classification that was determined by the review or appeal unless either:
1. There is new construction,  a structural change or a change of use on the property as prescribed by section 42-13302,  subsection A,  paragraph 2.
2. Chapters 11 through 19 of this title require a specific annual formula for the valuation.
C. This section does not limit the right of a property owner to appeal the valuation or classification of the property.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-16051 - Petition for assessor review of improper valuation or classification

42-16051.
Petition for assessor review of improper valuation or classification
A. An owner of property that in the owner's opinion has been valued too high or otherwise improperly valued or listed on the roll may file a petition with the assessor on a written form prescribed by the department.
B. The petition shall state the owner's opinion of the full cash value of the property and substantial information that justifies that opinion of value for the assessor to consider for purposes of basing a change in classification or correction of the valuation. For purposes of this subsection,  the owner provides substantial information to justify the opinion of value by stating the method or methods of valuation on which the opinion is based and:
1. Under the income approach,  including the information required in section 42-16052.
2. Under the market approach,  including the full cash value of at least one comparable property in the same geographic area or the sale of the subject property.
3. Under the cost approach,  including the cost to build or rebuild the property plus the land value.
C. The petition may include more than one parcel of property if they are part of the same economic unit according to department guidelines or if they are owned by the same owner,  have the same use,  are appealed on the same basis and are located in the same geographic area,  as determined pursuant to department guidelines,  and are on a form prescribed by the department.
D. The petition shall be filed within sixty days after the date the assessor mailed the notice of valuation or the amended notice of valuation under section 42-15101. United States postal service postmark dates are evidence of the date petitions were filed for purposes of this subsection.
E. The petition for review form for property that is listed as class three pursuant to section 42-12003 shall contain simplified instructions and shall be separate from the petition forms used for other classes of property.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-16052 - Contents of petition based on income approach to value

42-16052.
Contents of petition based on income approach to value
A. A petition that is filed with the assessor,  based on the income approach to value,  shall include income and expense data relating to the property for the three most recent consecutive fiscal years of the petitioner ending on or before September 30 of the previous year. If the income and expense data are not available to the petitioner,  the petitioner shall file with the petition such income and expense data as are available. The department,  by rule,  may establish additional information to be filed if the required income and expense data are not available.
B. If a petitioner under this article uses the income approach to determine valuation,  the petitioner,  an officer of a corporate petitioner,  a general partner or a designated agent shall file a sworn affidavit under penalty of perjury that the information contained in the petition is true and correct to the best of the petitioner's knowledge.