Arizona § 42-17053 - Estimate of personal property tax roll
Full text of Arizona Arizona Revised Statutes § 42-17053 — Estimate of personal property tax roll, with citation guidance and answers to common questions.
§ 42-17053. Estimate of personal property tax roll
A. When a tax rate is to be determined and taxes are levied, the county assessor shall make an estimate of the personal property to be added to the tax roll for purposes of computing the property tax rates pursuant to section 42-17151.
B. The estimate shall be at least equal to the prior year's taxable personal property value, except that if the assessor has verifiable information that an item or items on the personal property tax roll during the current tax year will not be in the county during the next tax year, the assessor shall not include that item or items in the estimate under this section.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-17053
What does Arizona Revised Statutes § 42-17053 cover?
Section 42-17053 ("Estimate of personal property 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 § 42-17053?
A common citation format is "Arizona Revised Statutes § 42-17053" (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 § 42-17053 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.