42-13202. Exclusive method and procedure for valuing shopping centers; confidentiality
60 words·~1 min read·
/az/title-42/42-13202A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A. A shopping center that is subject to valuation for purposes of property tax shall be valued pursuant to this article. This article establishes the exclusive valuation methods and procedure for determining the valuation of a shopping center.
B. All information that a taxpayer submits pursuant to this article is confidential pursuant to chapter 2, article 1 of this title.