Arizona Laws > Title 42 > Chapter 13 > Article 1 – General Administrative Provisions
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Terms Used In Arizona Laws > Title 42 > Chapter 13 > Article 1 - General Administrative Provisions
- Appraisal: A determination of property value.
- Contract: A legal written agreement that becomes binding when signed.
- 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
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- 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
- Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
- 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