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

Ariz. Rev. Stat. § 42-15009 (2026)

Assessed valuation of class nine property

✓ current as of May 2026
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The assessed valuation of class nine property described in section 42-12009 is one per cent of its full cash value or limited valuation, as applicable.

Notes of Decisions
Cited in 2 cases, 2012–2015 · leading case: Scottsdale/101 Assocs., LLC v. Maricopa Cnty., 359 P.3d 1035 (Ariz. Ct. App. 2015).
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Scottsdale/101 Assocs., LLC v. Maricopa Cnty., 359 P.3d 1035 (Ariz. Ct. App. 2015). · cites it 2× “A.R.S. § 42-15009. ¶ 6 The tax court granted the County’s motions for summary judgment on the basis that the movie theaters met the requirements for treatment as Class One properties, and Taxpayers timely appealed.”
Scottsdale Princess P'ship v. Maricopa Cnty., 286 P.3d 174 (Ariz. Ct. App. 2012). · cites it 2× “Class One property was assessed at twenty-five percent of its full cash value (until December 31, 2005), A.”
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