Arizona § 42-13252 - Scope of equalization
Full text of Arizona Arizona Revised Statutes § 42-13252 — Scope of equalization, with citation guidance and answers to common questions.
§ 42-13252. Scope of equalization
A. If the department finds that inequalities exist between or within counties or between or within classes or classifications, the department may equalize them so that all property that is subject to taxation is listed on the rolls at its full cash value.
B. The department shall not issue an equalization order or directive except as provided by this article.
C. The department may equalize valuations of property:
1. Between or within counties.
2. Between any designated areas authorized under the guidelines established by the department.
3. Between or within the statutory classes of property established by chapter 12, article 1 of this title or the standard use classifications of property established by the department including between or within counties or between any designated area authorized under the guidelines established by the department.
D. The equalization may be based on a deviation from the standard median or on a deviation from the coefficient of dispersion, as prescribed by law.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-13252
What does Arizona Revised Statutes § 42-13252 cover?
Section 42-13252 ("Scope of equalization") 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 § 42-13252?
A common citation format is "Arizona Revised Statutes § 42-13252" (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 § 42-13252 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.