Arizona Laws 42-15156. Statewide abstract of property on county rolls; distribution
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A. The department shall prepare an abstract containing the valuation by county and taxing jurisdiction of all property that is subject to property taxation in this state.
Terms Used In Arizona Laws 42-15156
- County board: means the county board of supervisors sitting as the county board of equalization. See Arizona Laws 42-11001
- Department: means the department of revenue. See Arizona Laws 42-1001
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Property: includes both real and personal property. See Arizona Laws 1-215
- 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. Before April 30 the department shall transmit copies of the statewide abstract to the state or county board of equalization, as appropriate, and each county board of supervisors.