§ 42-15051 Time of assessment
§ 42-15052 Compiling information; property report; examining documents; summoning witnesses
§ 42-15053 Duty to report personal property; exemption; contents of report; confidentiality
§ 42-15054 Listing by assessor on failure to receive report; investigations
§ 42-15055 Failing to file report; false information; classification; evading tax; penalty
§ 42-15057 Information from political subdivisions
§ 42-15058 Assessment of contiguous properties owned by the same person
§ 42-15059 Liability for items of personal property
§ 42-15060 Presumptions of ownership
§ 42-15061 Deduction of liabilities from assessed solvent debts
§ 42-15062 Listing and valuing water ditches and toll roads
§ 42-15063 Assessing livestock; lien
§ 42-15065 Assessing personal property construction work in progress; definition
§ 42-15066 Assessing clean rooms as personal property; definition
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Terms Used In Arizona Laws > Title 42 > Chapter 15 > Article 2 - Listing and Assessing Property

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • 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
  • Writing: includes printing. See Arizona Laws 1-215