§ 42-15151 Preparation of county roll
§ 42-15152 Inclusion of all property on the roll
§ 42-15153 Completion and delivery of property lists and assessment roll; use of lists by administrative appeals bodies
§ 42-15155 Abstract of assessment roll; contents; distribution
§ 42-15156 Statewide abstract of property on county rolls; distribution
§ 42-15157 Destruction of property after rolls closed; proration of valuation and taxes
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Terms Used In Arizona Laws > Title 42 > Chapter 15 > Article 4 - Real and Personal Property Assessment Roll

  • County board: means the county board of supervisors sitting as the county board of equalization. See Arizona Laws 42-11001
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
  • Statute: A law passed by a legislature.
  • 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