Arizona § 42-13251 Equalization of valuations by department

Arizona Statutes

§ 42-13251 — Equalization of valuations by department

Arizona § 42-13251

Title 42Arizona Revised Statutes

Ch. 13VALUATION OF LOCALLY ASSESSED PROPERTY

Art. 6Equalization of Valuations

This text of Arizona § 42-13251 (Equalization of valuations by department) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-13251 (2026).

Text

A.The department may adopt a schedule of examining and comparing the valuations of property in the several counties every year.

B.The review shall be according to and consistent with the valuation directives, rules and guidelines adopted by the department.

C.Each county assessor shall provide complete copies of data files and proposed assessments to the department on or before December 15 of the year preceding the valuation year. If the data is not complete or is in a format that is not readable by the department, the department may use the latest available data for the purposes of complying with this article.

Free access — add to your briefcase to read the full text and ask questions with AI

A. The department may adopt a schedule of examining and comparing the valuations of property in the several counties every year.

B. The review shall be according to and consistent with the valuation directives, rules and guidelines adopted by the department.

C. Each county assessor shall provide complete copies of data files and proposed assessments to the department on or before December 15 of the year preceding the valuation year. If the data is not complete or is in a format that is not readable by the department, the department may use the latest available data for the purposes of complying with this article.