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

Ariz. Rev. Stat. § 42-13051 (2026)

Duties of county assessor

✓ current as of May 2026
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A. Not later than December 15 of each year the county assessor shall identify by diligent inquiry and examination all real property in the county that is subject to taxation and that is not otherwise valued by the department as provided by law.

B. The assessor shall:

1. Determine the names of all persons who own, claim, possess or control the property, including properties subject to the government property lease excise tax pursuant to chapter 6, article 5 of this title.

2. Determine the full cash value of all such property as of January 1 of the next year by using the manuals furnished and procedures prescribed by the department.

3. List the property with the determined valuation for use on the tax roll and report to the department of education the determined valuations of properties that are subject to the government property lease excise tax pursuant to chapter 6, article 5 of this title.

C. In identifying property pursuant to this section, the assessor shall use aerial photography, applicable department of revenue records, building permits and other documentary sources and technology.

 

 

Notes of Decisions
Cited in 17 cases (4 in the last 5 years), 1999–2023 · 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 5× “The court agreed with Taxpayers that §§ 42-14151 and -14155 do not authorize ADOR to value leased solar panels.”
CNL Hotels & Resorts, Inc. v. Maricopa Cnty., 279 P.3d 1183 (Ariz. 2012). · cites it 3× “Because a property’s appropriate classification is reevaluated each year the property is taxed, § 42-12009 is reasonably interpreted as contemplating that tax classifications will consider the circumstances at the time of taxation.”
London Bridge Resort, Inc. v. Mohave Cnty., 27 P.3d 819 (Ariz. Ct. App. 2001). · cites it 4× “See A.R.S. § 42-13051(A), (B)(2) (1999). The legislature has determined to tax condominiums.”
SolarCity Corp. v. Arizona Dep't of Revenue, 396 P.3d 631 (Ariz. Ct. App. 2017). · cites it 4× “The tax court concluded that because the Department lacks authority to assess- the solar panels, the panels must be locally assessed and valued by the individual counties pursuant to A.R.S. § 42-13051(A). ¶ 15 The tax court denied Taxpayers’ motion for summary judgment, however,…”
Eurofresh, Inc. v. Graham Cnty., 187 P.3d 530 (Ariz. Ct. App. 2007). · cites it 2× “¶ 15 Pursuant to A.R.S. § 42-13051 (2006), the County assessor annually determines the full cash value of all property within the county that is subject to taxation.”
Salt River Proj. Agric. Improvement & Power Dist. v. Miller Park, L.L.C., 164 P.3d 667 (Ariz. Ct. App. 2007). · cites it 2× “See A.R.S. § 42-13051(B) (Supp.2006). 4 Although the state legislature has defined full cash value as being “synonymous” with market value and has defined market value as the “estimate of value that is derived annually by using standard appraisal methods and techniques,” A.”
Advanced Prop. Tax Liens, Inc. v. Sherman, 260 P.3d 1093 (Ariz. Ct. App. 2011). “The property owner of record according to the records of the county recorder in the county in which the property is located or to all of the following: (a) The property owner according to the records of the county assessor in the county in which the property is located as…”
Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019). · cites it 2× “”), with A.R.S. § 42-13051(B)(2) (an assessor must determine the full cash value “using the manuals furnished and procedures prescribed by the department”), and Berge Ford, Inc.”
Frederikson v. Maricopa Cnty., 3 P.3d 1024 (Ariz. Ct. App. 1999). · cites it 2× “Now A.R.S. § 42-13051(B). 7 . Now A.R.S. § 42-11005(A).”
Hub Props. Trust v. Maricopa Cnty., 358 P.3d 592 (Ariz. Ct. App. 2015). · cites it 2× “See A.R.S. §§ 42-13051(B)(2), - 11001.19(a) (West 2015).”
MacHu v. Pinal Cnty. (Ariz. Ct. App. 2023). · cites it 8× “§§ 42-15001 to -15010, and then applies the applicable tax rate to the property’s assessed value to determine the amount of tax due.”
Neal v. Ruiz (Ariz. Ct. App. 2020). · cites it 4× “Neal argues the Assessor had a duty under A.R.S. § 42-13051(B)(1) to update its records to reflect Neal’s alleged ownership of the parcel.”
Show all 17 citing cases →
Ariz. Rev. Stat. § 42-13051(A): 3 cases
Solarcity Corp. v. Ariz. Dep't of Revenue, 413 P.3d 678 (Ariz. 2018). “The court agreed with Taxpayers that §§ 42-14151 and -14155 do not authorize ADOR to value leased solar panels.”
SolarCity Corp. v. Arizona Dep't of Revenue, 396 P.3d 631 (Ariz. Ct. App. 2017). “The tax court concluded that because the Department lacks authority to assess- the solar panels, the panels must be locally assessed and valued by the individual counties pursuant to A.R.S. § 42-13051(A). ¶ 15 The tax court denied Taxpayers’ motion for summary judgment, however,…”
London Bridge Resort, Inc. v. Mohave Cnty., 27 P.3d 819 (Ariz. Ct. App. 2001). “See A.R.S. § 42-13051(A), (B)(2) (1999). The legislature has determined to tax condominiums.”
Ariz. Rev. Stat. § 42-13051(B): 2 cases
Salt River Proj. Agric. Improvement & Power Dist. v. Miller Park, L.L.C., 164 P.3d 667 (Ariz. Ct. App. 2007). “See A.R.S. § 42-13051(B) (Supp.2006). 4 Although the state legislature has defined full cash value as being “synonymous” with market value and has defined market value as the “estimate of value that is derived annually by using standard appraisal methods and techniques,” A.”
Frederikson v. Maricopa Cnty., 3 P.3d 1024 (Ariz. Ct. App. 1999). “Now A.R.S. § 42-13051(B). 7 . Now A.R.S. § 42-11005(A).”
Ariz. Rev. Stat. § 42-13051(B)(1): 1 case
Neal v. Ruiz (Ariz. Ct. App. 2020). “Neal argues the Assessor had a duty under A.R.S. § 42-13051(B)(1) to update its records to reflect Neal’s alleged ownership of the parcel.”
Ariz. Rev. Stat. § 42-13051(B)(2): 6 cases
London Bridge Resort, Inc. v. Mohave Cnty., 27 P.3d 819 (Ariz. Ct. App. 2001). “See A.R.S. § 42-13051(A), (B)(2) (1999). The legislature has determined to tax condominiums.”
Solarcity Corp. v. Ariz. Dep't of Revenue, 413 P.3d 678 (Ariz. 2018). “The court agreed with Taxpayers that §§ 42-14151 and -14155 do not authorize ADOR to value leased solar panels.”
Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019). “”), with A.R.S. § 42-13051(B)(2) (an assessor must determine the full cash value “using the manuals furnished and procedures prescribed by the department”), and Berge Ford, Inc.”
Hub Props. Trust v. Maricopa Cnty., 358 P.3d 592 (Ariz. Ct. App. 2015). “See A.R.S. §§ 42-13051(B)(2), - 11001.19(a) (West 2015).”
MacHu v. Pinal Cnty. (Ariz. Ct. App. 2023). “§§ 42-15001 to -15010, and then applies the applicable tax rate to the property’s assessed value to determine the amount of tax due.”
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