The Arizona Revised Statutes have been updated to include the revised sections from the 55th Legislature, 2nd Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 1st Regular Session, which convenes in January 2023.
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.
A. The assessor shall include in the assessment notice:
1. The full cash value found by the assessor for the property for the preceding valuation year.
2. The classification of the property pursuant to chapter 12 of this title.
3. The mailing date of the notice.
4. The last date on which the owner may file an appeal from the valuation or classification assigned to the property.
B. Except for property that is listed as class three property under section 42-12003, owner-occupied residential property that is listed as class four property under section 42-12004, subsection A, paragraph 1 and single family rented residential property that is listed as class four property under section 42-12004, subsection A, paragraph 2, the notice shall separately list the full cash value of the land and the full cash value of the improvement or improvements associated with the land.