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

Ariz. Rev. Stat. § 42-16257 (2026)

Valuation of property

✓ current as of May 2026
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In valuing any property pursuant to this article, the tax officer shall use the valuation and legal classification criteria that were in effect on the valuation date for the tax year of the correction.

 

Notes of Decisions
Cited in 1 case, 2019–2019 · leading case: Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019).
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Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019). · cites it 8× “” (emphasis added)), but also the law as if it were the valuation date, see A.R.S. § 42-16257. 7 SIETE SOLAR, et al. v.”
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