Code · Arizona · Title 42 — Public Utilities and Carriers and Energy Programs

42-13003. Report on property that has not been appraised

69 words·~1 min read·/az/title-42/42-13003

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

A. On or before November 15 of each year each county assessor shall report to the department each parcel of property that has not been appraised during the preceding three years. The assessor shall include a statement of the reasons for the failure to appraise each such parcel.

B. The department may direct the assessor to adjust the valuation of any such parcel to reflect its full cash value.