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

Ariz. Rev. Stat. § 42-13401 (2026)

Exclusive method of identifying and valuing common areas

✓ current as of May 2026
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This article establishes the exclusive method for identifying and valuing common areas.

Notes of Decisions
Cited in 2 cases, 2007–2015 · leading case: Sun City Grand Cmty. Ass'n v. Maricopa Cnty., 164 P.3d 679 (Ariz. Ct. App. 2007).
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Sun City Grand Cmty. Ass'n v. Maricopa Cnty., 164 P.3d 679 (Ariz. Ct. App. 2007). · cites it 6× “§§ 42-16207 to -16215 (2006), Taxpayer filed a complaint in the Arizona Tax Court, seeking valuation under A.R.S. §§ 42-13401 to -13404. Taxpayer and the Assessor filed cross-motions for summary judgment regarding whether the Subject Property qualified for common area valuation.”
Vista Verde v. Maricopa Cnty. (Ariz. Ct. App. 2015). · cites it 4× “” A.R.S. § 42-13401. As defined by A.R.S. § 42-13402(B), “common areas consist of improved or unimproved real property that is intended for the use of owners and residents and include common beautification areas[.”
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