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

42-15010. Applying assessment percentages

86 words·~1 min read·/az/title-42/42-15010

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

A. In preparing the tax rolls, the county assessor shall apply the appropriate percentage to the full cash value or limited property value of property, as applicable, to show the assessed valuation.

B. If a parcel of property has more than one percentage applied to its full cash value under this section due to multiple uses, the county assessor shall apply the percentage to the limited property value of the parcel in the same proportion and in the same manner as the parcel's full cash value.