The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
DISCLAIMER
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
42-13002 - Relationship between department and county assessors
42-13002. Relationship between department and county assessors
A. The department shall:
1. Exercise general supervision over county assessors in administering the property tax laws to ensure that all property is uniformly valued for property tax purposes.
2. Prescribe forms to be used by county assessors for:
(a) Listing and valuing property for tax purposes.
(b) Reporting changes in valuations.
(c) Such other purposes as the department may require under this title.
3. Assist county assessors:
(a) In maintaining uniform maps and records.
(b) In placing on the rolls the valuations determined under this chapter.
(c) To ensure a uniform valuation of all property throughout the state for property tax purposes, including providing the services of department personnel to the assessors. The department may charge to the county the costs of department personnel provided to that county.
B. The department may:
1. Require the reclassification of property, if necessary.
2. Require information from the county assessor's office and the county treasurer's office to verify compliance with the procedures prescribed by section 42-12052.
3. Audit the valuation of new construction as determined by each county as prescribed by section 42-17051.
C. The director and county assessors shall meet at the state capitol, or at a place designated by the director, at least twice each year to consider matters relating to property taxation. The traveling expenses of assessors in attending these meetings shall be paid by the respective counties.