Arizona § 42-11053 Investigating property valuations

Arizona Statutes

§ 42-11053 — Investigating property valuations

Arizona § 42-11053

Title 42Arizona Revised Statutes

Ch. 11PROPERTY TAX

Art. 2Powers and Duties of Department of Revenue

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Bluebook

Ariz. Rev. Stat. Ann. § 42-11053 (2026).

Text

A.The department shall investigate property valuations and any matters relating to property taxes and shall require the production of any private or public record relating to those valuations or property taxes.

B.The director or the director's agent may:

1.Enter on and examine any property in this state to determine its full cash value. If the owner or possessor of property refuses entrance to the director or the director's agent, the director may estimate the valuation of the property.

2.Require any officer whose duties relate to assessing or collecting taxes to report to the director at the time and in the manner that the director prescribes.

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A. The department shall investigate property valuations and any matters relating to property taxes and shall require the production of any private or public record relating to those valuations or property taxes.

B. The director or the director's agent may:

1. Enter on and examine any property in this state to determine its full cash value. If the owner or possessor of property refuses entrance to the director or the director's agent, the director may estimate the valuation of the property.

2. Require any officer whose duties relate to assessing or collecting taxes to report to the director at the time and in the manner that the director prescribes.