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

42-14004. Change of valuation

64 words·~1 min read·/az/title-42/42-14004

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

After the department determines the valuation of any property but before it transmits the valuation to the appropriate assessing authority, the department, on the property owner's written application or on its own motion, may change the valuation to properly reflect the property's full cash value. The department shall immediately send by mail or by e-mail a copy of the change to the property owner.