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

Ariz. Rev. Stat. § 42-15152 (2026)

Inclusion of all property on the roll

✓ current as of May 2026
Find cases: SyfertCases citing this section AZ-LEGazleg.gov (official) JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

A. In addition to all other property that is required by law to be placed on the roll, all real property that is subject to the jurisdiction of this state, regardless of ownership or by whom it is claimed, possessed or controlled, and regardless of whether it is exempt from taxation by law or by the Constitution of Arizona, shall be listed on the roll in the manner prescribed by this article. This subsection does not alter any statute or constitutional provision relating to property that is exempt from taxation.

B. The roll shall also include the total personal property tax roll as provided in section 42-17053.

Notes of Decisions
Cited in 1 case, 2005–2005 · leading case: Lyons v. State Bd. of Equalization, 104 P.3d 867 (Ariz. Ct. App. 2005).
Sort: Relevance Newest Treatment
Lyons v. State Bd. of Equalization, 104 P.3d 867 (Ariz. Ct. App. 2005). · cites it 2× “Because all property, including tax exempt property, must be assessed for value and placed on the tax roll, A.R.S. § 42-15152(A) (Supp.2004), Assessor concludes that exemption decisions are distinct from valuation de *491 cisions and are not subject to correction under the…”
Ariz. Rev. Stat. § 42-15152(A): 1 case
Lyons v. State Bd. of Equalization, 104 P.3d 867 (Ariz. Ct. App. 2005). “Because all property, including tax exempt property, must be assessed for value and placed on the tax roll, A.R.S. § 42-15152(A) (Supp.2004), Assessor concludes that exemption decisions are distinct from valuation de *491 cisions and are not subject to correction under the…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.