Arizona § 42-13304 Exemptions from limitation

Arizona Statutes

§ 42-13304 — Exemptions from limitation

Arizona § 42-13304

Title 42Arizona Revised Statutes

Ch. 13VALUATION OF LOCALLY ASSESSED PROPERTY

Art. 7Limitation on Valuation Increases

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Bluebook

Ariz. Rev. Stat. Ann. § 42-13304 (2026).

Text

The limitations prescribed by this article do not apply to:

1.Personal property, other than mobile homes. The full cash value of personal property, other than mobile homes, shall be used for all purposes in lieu of limited property value.

2.Property included in property class one under section 42-12001, paragraphs 1 through 7, 11 and 14. The full cash value of that property shall be used for all purposes in lieu of limited property value.

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The limitations prescribed by this article do not apply to:

1. Personal property, other than mobile homes. The full cash value of personal property, other than mobile homes, shall be used for all purposes in lieu of limited property value.

2. Property included in property class one under section 42-12001, paragraphs 1 through 7, 11 and 14. The full cash value of that property shall be used for all purposes in lieu of limited property value.