Title 42 — Taxation
14 chapters · 841 sections in this title.
A.R.S. § 42-13602 Applicability of article; property
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Property that is subject to valuation by the county assessor under this article consists of land and buildings of low-income multifamily residential rental property.
A.R.S. § 42-13603 Valuation; income method; requirements; confidentiality; definitions
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A. Subject to section 42-13604, this article allows the owner of low-income multifamily residential rental property to elect a statutory income method for valuing the low-income multifamily residential rental property. B. On timely election by the owner of a low-income multifamil…
A.R.S. § 42-13604 Required documentation
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A. As a condition of valuation under this article, an owner or operator of low-income multifamily residential rental property must provide written documentation to the county assessor confirming that the property has been placed in service as a low-income multifamily residential …
A.R.S. § 42-13605 Appeals
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B. An owner or operator of low-income multifamily residential rental property that does not opt into the income valuation method set forth in this article may appeal the value of the property using the valuation method set forth in this article.