Arizona § 48-261.01 Assessed valuations; department of revenue; county assessor

Arizona Statutes

§ 48-261.01 — Assessed valuations; department of revenue; county assessor

Arizona § 48-261.01

Title 48Arizona Revised Statutes

Ch. 1GENERAL PROVISIONS

Art. 10District Creation and Boundary Changes

This text of Arizona § 48-261.01 (Assessed valuations; department of revenue; county assessor) 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. § 48-261.01 (2026).

Text

For the purposes of this article, the following apply:

1.For property that is assessed by the department of revenue, the assessed value is the full cash value as otherwise provided by law.

2.For property that is assessed by the county assessor, the assessed value is the limited property value unless otherwise provided by law for that property.

Free access — add to your briefcase to read the full text and ask questions with AI