State Codes and Statutes

State Codes and Statutes

Statutes > Arizona > Title42 > 42-15010

42-15010. Applying assessment percentages

A. In preparing the tax rolls, the county assessor shall apply the appropriate percentage to the full cash value and limited property value of property to show the assessed valuation.

B. If a parcel of property has more than one percentage applied to its full cash value under this section due to multiple uses, the assessor shall apply the percentages to the limited property value of the parcel in the same proportion and in the same manner as to the parcel's full cash value.