§ 42-11051 General powers of department relating to property valuation
§ 42-11052 Investigating and prosecuting violations
§ 42-11053 Investigating property valuations
§ 42-11054 Standard appraisal methods and techniques
§ 42-11056 Department records of valuations; notifying department of changes in valuations
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Terms Used In Arizona Laws > Title 42 > Chapter 11 > Article 2 - Powers and Duties of Department of Revenue

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • County board: means the county board of supervisors sitting as the county board of equalization. See Arizona Laws 42-11001
  • Current usage: means the use to which property is put at the time of valuation by the assessor or the department. See Arizona Laws 42-11001
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Director: means the director of the department. See Arizona Laws 42-1001
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
  • United States: includes the District of Columbia and the territories. 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
  • Valuation year: means :

    (a) For real property and property valued by the department, the calendar year preceding the year in which the taxes are levied. See Arizona Laws 42-11001