The Arizona Revised Statutes have been updated to include the revised sections from the 57th Legislature, 2nd Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 58th Legislature, 1st Regular Session, which convenes in January 2027.
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.
1. Investigate property valuations and any matters relating to property taxes and shall require the production of any private or public record relating to those valuations or property taxes.
2. Notify the owner or possessor of the property that an inspection will occur and provide the date of the inspection. The department is not required to provide the notice required by this paragraph by certified mail.
3. Provide a copy of the inspection report to the owner or possessor of the property.
B. The director or the director's agent may:
1. Enter on and examine any property in this state to determine its full cash value. If the owner or possessor of property refuses entrance to the director or the director's agent, the director may estimate the valuation of the property.
2. Require any officer whose duties relate to assessing or collecting taxes to report to the director at the time and in the manner that the director prescribes.