42-15153. Completion and delivery of property lists and assessment roll; use of lists by administrative appeals bodies
97 words·~1 min read·
/az/title-42/42-15153A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A. On or before December 20 of each year, the county assessor shall complete the assessment roll and attach the assessor's certificate to the roll with a cross-index of all property listed in the roll, showing the ownership of the property and all assessment lists from which the roll was compiled.
B. The assessor shall deliver the lists and certified roll to the clerk of the board of supervisors who shall file them in the clerk's office.
C. The county board of equalization and the state board of equalization may use the lists for any lawful purpose.