Arizona § 42-15054 Listing by assessor on failure to receive report; investigations

Arizona Statutes

§ 42-15054 — Listing by assessor on failure to receive report; investigations

Arizona § 42-15054

Title 42Arizona Revised Statutes

Ch. 15ASSESSMENT PROCESS

Art. 2Listing and Assessing Property

This text of Arizona § 42-15054 (Listing by assessor on failure to receive report; investigations) 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. § 42-15054 (2026).

Text

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

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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.