Arizona § 42-16109 - Corrections and changes to tax roll
Full text of Arizona Arizona Revised Statutes § 42-16109 — Corrections and changes to tax roll, with citation guidance and answers to common questions.
§ 42-16109. Corrections and changes to tax roll
A. The county board may correct any error or mistake in the assessor's valuation or legal classification under the law when the county board considers it necessary to list the property on the roll at its full cash value.
B. The county board shall require the assessor to place on the roll and determine the valuation or legal classification of any property that is subject to taxation but that is not on the roll. In the absence of the assessor, the county board shall determine the valuation or legal classification of the omitted property and transmit the proposed valuation or legal classification to the department as provided by section 42-11056.
C. The county assessor shall make the necessary changes in the tax roll and records to reflect the county board's determination.
D. The department has the right to intervene and be heard in any proceeding pursuant to this section.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-16109
What does Arizona Revised Statutes § 42-16109 cover?
Section 42-16109 ("Corrections and changes to tax roll") 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 § 42-16109?
A common citation format is "Arizona Revised Statutes § 42-16109" (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 § 42-16109 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.