Arizona § 43-1142 - Average value of property
Full text of Arizona Arizona Revised Statutes § 43-1142 — Average value of property, with citation guidance and answers to common questions.
§ 43-1142. Average value of property
The average value of property shall be determined by averaging the values at the beginning and ending of the tax period, but the department may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-1142
What does Arizona Revised Statutes § 43-1142 cover?
Section 43-1142 ("Average value of property") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 43-1142?
A common citation format is "Arizona Revised Statutes § 43-1142" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 43-1142 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.