Arizona Laws 42-19002. Personal property tax roll
A. The county assessor shall enter the valuation of personal property on the personal property tax roll.
Terms Used In Arizona Laws 42-19002
- Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
- Personal property: All property that is not real property.
- Personal property: includes property of every kind, both tangible and intangible, that is not included as real estate. 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
- 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 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.