A. On or before August 25 the assessor shall transmit the personal property valuations to the county treasurer.

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Terms Used In Arizona Laws 42-19007

  • 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

B. The personal property tax roll shall contain all valuations of personal property made by the assessor since the last preceding personal property tax roll.