Arizona § 42-19002 - Personal property tax roll
Full text of Arizona Arizona Revised Statutes § 42-19002 — Personal property tax roll, with citation guidance and answers to common questions.
§ 42-19002. Personal property tax roll
A. The county assessor shall enter the valuation of personal property on the personal property tax roll.
B. The personal property tax roll shall include:
1. The name and residence of the person who owns the personal property or who possesses the property and reports the property for taxation, if the person is known. If the name of the owner of the property is not known, the property shall be listed, valued and entered on the roll to "unknown owner".
2. A description of the property sufficient to identify it.
3. The location of the property.
4. The rate of taxation levied against the property.
C. The roll shall be in a proper format for extending the tax levied on the property.
D. The county assessor may administratively designate on the roll which property is subject to section 42-17153, subsection B and to section 42-19117 when forwarding the roll to the board of supervisors.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-19002
What does Arizona Revised Statutes § 42-19002 cover?
Section 42-19002 ("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 § 42-19002?
A common citation format is "Arizona Revised Statutes § 42-19002" (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 § 42-19002 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.