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

Ariz. Rev. Stat. § 42-15051 (2026)

Time of assessment

✓ current as of May 2026
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Unless otherwise provided by law, property is assessed for taxes levied under this title when its valuation is determined and lawfully placed on the roll.

Notes of Decisions
Cited in 2 cases, 2005–2019 · leading case: Lyons v. State Bd. of Equalization, 104 P.3d 867 (Ariz. Ct. App. 2005).
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Lyons v. State Bd. of Equalization, 104 P.3d 867 (Ariz. Ct. App. 2005). · cites it 2× “2004) (defining “assessed valuation” as value derived by applying a specified percentage to the full cash value or limited property value of property); A.R.S. § 42-15051 (1999) (providing property “assessed” for taxes when value determined and placed on tax roll).”
Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019). · cites it 2× “” Siete I, 2015 WL 8620672 , at *3, ¶ 12; see also A.R.S. § 42-15051 (“[P]roperty is assessed for taxes levied under this title when its valuation is determined and lawfully placed on the roll.”
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