Arizona § 42-13251 - Equalization of valuations by department

Full text of Arizona Arizona Revised Statutes § 42-13251 — Equalization of valuations by department, with citation guidance and answers to common questions.

§ 42-13251. Equalization of valuations by department

A. The department may adopt a schedule of examining and comparing the valuations of property in the several counties every year.

B. The review shall be according to and consistent with the valuation directives, rules and guidelines adopted by the department.

C. Each county assessor shall provide complete copies of data files and proposed assessments to the department on or before December 15 of the year preceding the valuation year. If the data is not complete or is in a format that is not readable by the department, the department may use the latest available data for the purposes of complying with this article.

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 42-13251

What does Arizona Revised Statutes § 42-13251 cover?

Section 42-13251 ("Equalization of valuations by department") 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 § 42-13251?

A common citation format is "Arizona Revised Statutes § 42-13251" (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 § 42-13251 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.