Arizona Laws 42-11056. Department records of valuations; notifying department of changes in valuations
A. The department may maintain a complete and current record of all property that is subject to property tax and of property tax assessments in this state.
Terms Used In Arizona Laws 42-11056
- Department: means the department of revenue. See Arizona Laws 42-1001
- Property: includes both real and personal property. See Arizona Laws 1-215
- state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
- Valuation: means the full cash value or limited property value that is determined for real or personal property, as applicable. See Arizona Laws 42-11001
B. The county assessors, county treasurers, county boards of equalization and state board of equalization shall notify the department of each change in valuation or assessment of any property listed on the rolls and the reasons for the change on such form as the department may prescribe. The county assessors and treasurers shall not make any change in the valuation or assessment of any property listed on the rolls unless the department is notified according to the form prescribed by the department.
C. The county assessors shall furnish the department with any other information that the department may require.