42-13202. Exclusive method and procedure for
valuing shopping centers; confidentiality


A. A shopping center that is subject to valuation for purposes of property tax
shall be valued pursuant to this article. This article establishes the exclusive
valuation methods and procedure for determining the valuation of a shopping center.


B. All information that a taxpayer submits pursuant to this article is confidential
pursuant to chapter 2, article 1 of this title.