Arizona Statutes

§ 42-16257 — Valuation of property

Arizona § 42-16257

JurisdictionArizona

Title 42Arizona Revised Statutes

Ch. 16PROPERTY TAX APPEALS AND REVIEWS

Art. 6Correcting Property Tax Errors

This text of Arizona § 42-16257 (Valuation of property) 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. § 42-16257 (2026).

Text

In valuing any property pursuant to this article, the tax officer shall use the valuation and legal classification criteria that were in effect on the valuation date for the tax year of the correction.

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Related

435 P.3d 1052 (Court of Appeals of Arizona, 2019)

1 case citations

Nearby Sections

15

§ 42-1001

§ 42-1002

Department of revenue; director; appointments; compensation

§ 42-1003

Department organization; director's staff; deputy director; assistant directors; fingerprinting; consumer reports; definitions

§ 42-1004

General powers and duties of the department; res judicata; remedies; enforcement; special collections account

§ 42-1005

Powers and duties of director

§ 42-1006

Interrogatories to taxpayers; power to require information; classification

§ 42-1007

Service of process upon the director

§ 42-1008

Employee, agent, contractor preparation of tax returns for compensation prohibited

§ 42-1009

Department of revenue tax system modernization project advisory committee; membership

§ 42-1051

§ 42-1052

Suits to enforce state tax; comity

§ 42-1053

Recognition and enforcement of other states' taxes

§ 42-11001

§ 42-11002

Property subject to taxation

§ 42-11003

Double taxation prohibited

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Bluebook (online)

Arizona § 42-16257, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-16257.