Arizona § 42-19002 Personal property tax roll

Arizona Statutes

§ 42-19002 — Personal property tax roll

Arizona § 42-19002

Title 42Arizona Revised Statutes

Ch. 19PERSONAL PROPERTY

Art. 1Assessment

This text of Arizona § 42-19002 (Personal property tax roll) 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. § 42-19002 (2026).

Text

A.The county assessor shall enter the valuation of personal property on the personal property tax roll.

B.The personal property tax roll shall include:

1.The name and residence of the person who owns the personal property or who possesses the property and reports the property for taxation, if the person is known. If the name of the owner of the property is not known, the property shall be listed, valued and entered on the roll to "unknown owner".

2.A description of the property sufficient to identify it.

3.The location of the property.

4.The rate of taxation levied against the property.

C.The roll shall be in a proper format for extending the tax levied on the property.

D.The county assessor may administratively designate on the roll which property is subject to section 42-1

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A. The county assessor shall enter the valuation of personal property on the personal property tax roll.

B. The personal property tax roll shall include:

1. The name and residence of the person who owns the personal property or who possesses the property and reports the property for taxation, if the person is known. If the name of the owner of the property is not known, the property shall be listed, valued and entered on the roll to "unknown owner".

2. A description of the property sufficient to identify it.

3. The location of the property.

4. The rate of taxation levied against the property.

C. The roll shall be in a proper format for extending the tax levied on the property.

D. The county assessor may administratively designate on the roll which property is subject to section 42-17153, subsection B and to section 42-19117 when forwarding the roll to the board of supervisors.