42-11001. Definitions In chapters 11 through 19 of this title, unless the context otherwise requires: 1. " Assessed valuation" means the value derived by applying the applicable percentage prescribed by chapter 15, article 1 of this title to the full cash value or limited property value of the property, as applicable. 2. " Board" or […]
42-11002. Property subject to taxation All property in this state is subject to taxation except as provided in article IX, Constitution of Arizona, and article 3 of this chapter.
42-11003. Double taxation prohibited This title shall not be construed to require or permit double taxation.
42-11004. Payment of tax as prerequisite to testing validity A person on whom a tax has been imposed or levied under any law relating to taxation may not test the validity or amount of tax, either as plaintiff or defendant, if any of the taxes: 1. Levied and assessed in previous years against the person’s […]
42-11005. Suit to recover illegally levied, assessed or collected tax; refund A. Except as provided in chapter 16, article 6 of this title, within one year after payment of the first installment of tax, an action may be maintained to recover any tax that was illegally collected. B. If the court determines that the tax […]
42-11006. Injunctive relief prohibited A court may not issue an injunction, writ of mandamus or any other extraordinary writ in any action or proceeding against the state, a county or municipality or a state, county or municipal officer to prevent or enjoin: 1. Extending an assessment on the tax roll. 2. Collecting an imposed or […]
42-11007. Evidentiary value of records Each of the following documents and entries are prima facie evidence of the facts stated in them: 1. The entries made in the county treasurer’s records. 2. The records of the county board of supervisors. 3. The valuations and roll and the accompanying resolutions. 4. The delinquent list or a […]
42-11008. Validity of assessment despite irregularities in the roll The lack of description, a misdescription or an irregularity in the description of property on the roll does not invalidate an assessment if it can be ascertained or proved what property is intended.
42-11009. Public access to valuation and assessment information A. The county assessor or the department shall: 1. Make public documents and public records that relate to locally assessed property valuation and assessment available to the public in the media and format in which they are maintained on or before the date prescribed by law on […]
