Arizona § 42-17251 Extension of assessment roll to all taxing jurisdictions in the county; equalization

Arizona Statutes

§ 42-17251 — Extension of assessment roll to all taxing jurisdictions in the county; equalization

Arizona § 42-17251

Title 42Arizona Revised Statutes

Ch. 17LEVY

Art. 6Assessment, Levy and Collection of Local Taxes

This text of Arizona § 42-17251 (Extension of assessment roll to all taxing jurisdictions in the county; equalization) 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. § 42-17251 (2026).

Text

A.Each county assessor shall compile the assessment roll, showing:

1.The total valuations of all property subject to taxation.

2.The valuation assessed to each taxpayer for each taxing jurisdiction in the county to show each assessment.

3.The total valuation of all of the property that is subject to taxation in the county and in each taxing jurisdiction in the county.

B.The county roll constitutes the assessment roll for each taxing jurisdiction.

C.The state and county boards of equalization shall equalize the assessments for each taxing jurisdiction to the same extent, in the same manner and at the same time that taxes for general county purposes are equalized.

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A. Each county assessor shall compile the assessment roll, showing:

1. The total valuations of all property subject to taxation.

2. The valuation assessed to each taxpayer for each taxing jurisdiction in the county to show each assessment.

3. The total valuation of all of the property that is subject to taxation in the county and in each taxing jurisdiction in the county.

B. The county roll constitutes the assessment roll for each taxing jurisdiction.

C. The state and county boards of equalization shall equalize the assessments for each taxing jurisdiction to the same extent, in the same manner and at the same time that taxes for general county purposes are equalized.