Arizona § 42-13002 - Relationship between department and county assessors
Full text of Arizona Arizona Revised Statutes § 42-13002 — Relationship between department and county assessors, with citation guidance and answers to common questions.
§ 42-13002. Relationship between department and county assessors
A. The department shall:
1. Exercise general supervision over county assessors in administering the property tax laws to ensure that all property is uniformly valued for property tax purposes.
2. Prescribe forms to be used by county assessors for:
(a) Listing and valuing property for tax purposes.
(b) Reporting changes in valuations.
(c) Such other purposes as the department may require under this title.
3. Assist county assessors:
(a) In maintaining uniform maps and records.
(b) In placing on the rolls the valuations determined under this chapter.
(c) To ensure a uniform valuation of all property throughout the state for property tax purposes, including providing the services of department personnel to the assessors. The department may charge to the county the costs of department personnel provided to that county.
B. The department may:
1. Require the reclassification of property, if necessary.
2. Require information from the county assessor's office and the county treasurer's office to verify compliance with the procedures prescribed by section 42-12052.
3. Audit the valuation of new construction as determined by each county as prescribed by section 42-17051.
C. The director and county assessors shall meet at the state capitol, or at a place designated by the director, at least twice each year to consider matters relating to property taxation. The traveling expenses of assessors in attending these meetings shall be paid by the respective counties.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-13002
What does Arizona Revised Statutes § 42-13002 cover?
Section 42-13002 ("Relationship between department and county assessors") 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 § 42-13002?
A common citation format is "Arizona Revised Statutes § 42-13002" (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 § 42-13002 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.