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.
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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.
42-17251 - Extension of assessment roll to all taxing jurisdictions in the county; equalization
42-17251. Extension of assessment roll to all taxing jurisdictions in the county; equalization
A. Each county assessor shall compile the assessment roll, showing:
1. The total valuations of all property subject to taxation.
2. The valuation assessed to each taxpayer for each taxing jurisdiction in the county to show each assessment.
3. The total valuation of all of the property that is subject to taxation in the county and in each taxing jurisdiction in the county.
B. The county roll constitutes the assessment roll for each taxing jurisdiction.
C. The state and county boards of equalization shall equalize the assessments for each taxing jurisdiction to the same extent, in the same manner and at the same time that taxes for general county purposes are equalized.