Arizona Statutes
§ 42-14004 — Change of valuation
Arizona § 42-14004
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 14VALUATION OF CENTRALLY ASSESSED PROPERTY
Art. 1General Provisions and Procedures
This text of Arizona § 42-14004 (Change of valuation) 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. § 42-14004 (2026).
Text
After the department determines the valuation of any property but before it transmits the valuation to the appropriate assessing authority, the department, on the property owner's written application or on its own motion, may change the valuation to properly reflect the property's full cash value. The department shall immediately send by mail or by e-mail a copy of the change to the property owner.
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Related
Southwest Airlines Co. v. Arizona Department of Revenue
175 P.3d 700 (Court of Appeals of Arizona, 2008)
Solar v. Ador
435 P.3d 1052 (Court of Appeals of Arizona, 2019)
Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-14004, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-14004.