Arizona § 42-13053 - Exception list; review of valuation
Full text of Arizona Arizona Revised Statutes § 42-13053 — Exception list; review of valuation, with citation guidance and answers to common questions.
§ 42-13053. Exception list; review of valuation
A. If the county assessor initially determines the valuation of property under this article by using a computerized data processing or valuation program, and if the valuation found by that method constitutes a change in the valuation methodology and the resulting change in valuation in any year is more than fifteen per cent above or below the valuation found for the same parcel of property in the preceding year, the assessor shall place the parcel on an exception list. The assessor shall review the valuation to determine if the change in valuation reflects the current status and conditions affecting each property on the exception list before mailing the notice of valuation.
B. This section does not apply in the case of parcel splits or consolidations, construction or destruction of improvements, changes in use or classification of the property, or other occurrences that would account for the change in valuation.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-13053
What does Arizona Revised Statutes § 42-13053 cover?
Section 42-13053 ("Exception list; review of valuation") 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 § 42-13053?
A common citation format is "Arizona Revised Statutes § 42-13053" (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 § 42-13053 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.