Arizona Statutes
§ 42-15058 — Assessment of contiguous properties owned by the same person
Arizona·Title 42 Arizona Revised Statutes·Ch. 15 ASSESSMENT PROCESS·Art. 2 Listing and Assessing Property
If two or more contiguous lots, tracts of land or patented mines are owned by the same person, they may be jointly assessed and one valuation may be determined for the whole.
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