42-13052. Continuing valuation of class two, three and four property
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/az/title-42/42-13052A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In the case of property that is classified as class two, three or four pursuant to section 42-12002, 42-12003 or 42-12004, the assessor may use the same valuation for up to three consecutive tax years if:
1. The assessor files a specific plan for the valuations with the department.
2. The plan is implemented uniformly throughout the county.