§ 42-15301 Definition of possessory improvement
§ 42-15302 Valuation of possessory improvements
§ 42-15303 Determining limited property value of possessory improvements
§ 42-15304 Tax levy of possessory improvements
§ 42-15305 Applicability
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Terms Used In Arizona Laws > Title 42 > Chapter 15 > Article 7 - Assessment of Possessory Improvements on Government Property

  • Appraisal: A determination of property value.
  • Limited property value: means the value determined pursuant to section 42-13301. See Arizona Laws 42-11001
  • possessory improvement: means all residential, commercial and industrial buildings, together with appurtenant awnings, decks, docks, garages, carports, storage or other incidental buildings, located on federal, state, county or municipal property or the property of another political subdivision of this state that is owned by a nongovernmental possessor thereof. See Arizona Laws 42-15301
  • 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