Ariz. Rev. Stat. » Title 42
Arizona Revised Statutes

Ariz. Rev. Stat. § 42-12010 (2026)

Purpose of classification of property

✓ current as of May 2026
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A. The classes of property are established by this article for the common treatment of the property in each class for purposes of the assignment of a common assessment percentage under chapter 15, article 1 of this title and other purposes prescribed by statute, but the statutory classes under this article are not considered to constitute classes of property for purposes of article IX, section 1, Constitution of Arizona.

B. The valuation of properties in individual subclasses established by this article shall be determined in the distinct manner prescribed by law for each subclass in compliance with article IX, section 1, Constitution of Arizona.

Notes of Decisions
Cited in 3 cases (2 in the last 5 years), 2018–2023 · leading case: Solarcity Corp. v. Ariz. Dep't of Revenue, 413 P.3d 678 (Ariz. 2018).
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Solarcity Corp. v. Ariz. Dep't of Revenue, 413 P.3d 678 (Ariz. 2018). · cites it 2× “See A.R.S. § 42-12010(A). Whether Taxpayers' leased solar panels constitute real or personal property impacts whether § 42-11054(C)(2)'s zero-value provision applies.”
Qasimyar v. Maricopa (Ariz. Ct. App. 2021). · cites it 2× “A.R.S. § 42-12010(A). ¶13 Property classifications are generally based on (1) a property’s use or (2) its qualifying status.”
MacHu v. Pinal Cnty. (Ariz. Ct. App. 2023). · cites it 2× “” A.R.S. § 42-12010(A); see also In re America West, 179 Ariz.”
— Ariz. Rev. Stat. § 42-12010(A) — 3 cases
Solarcity Corp. v. Ariz. Dep't of Revenue, 413 P.3d 678 (Ariz. 2018). “See A.R.S. § 42-12010(A). Whether Taxpayers' leased solar panels constitute real or personal property impacts whether § 42-11054(C)(2)'s zero-value provision applies.”
Qasimyar v. Maricopa (Ariz. Ct. App. 2021). “A.R.S. § 42-12010(A). ¶13 Property classifications are generally based on (1) a property’s use or (2) its qualifying status.”
MacHu v. Pinal Cnty. (Ariz. Ct. App. 2023). “” A.R.S. § 42-12010(A); see also In re America West, 179 Ariz.”
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