Arizona Laws 42-15153. Completion and delivery of property lists and assessment roll; use of lists by administrative appeals bodies
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A. On or before December 20 of each year, the county assessor shall complete the assessment roll and attach the assessor’s certificate to the roll with a cross-index of all property listed in the roll, showing the ownership of the property and all assessment lists from which the roll was compiled.
Terms Used In Arizona Laws 42-15153
- County board: means the county board of supervisors sitting as the county board of equalization. See Arizona Laws 42-11001
- Property: includes both real and personal property. See Arizona Laws 1-215
- Roll: means the assessment and tax roll. See Arizona Laws 42-11001
- state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
B. The assessor shall deliver the lists and certified roll to the clerk of the board of supervisors who shall file them in the clerk’s office.
C. The county board of equalization and the state board of equalization may use the lists for any lawful purpose.