§ 27.5.1 PROPERTY CLASSIFICATIONS.
| Jurisdiction | Arizona |
§ 27.5.1 Property Classifications. Property in Arizona is divided into various classes for taxation purposes. Currently, the property tax classes are found in A.R.S. §§ 42-12001 to 12009. Since the number and composition of the classes change frequently, if not annually, practitioners should refer to the current version of Arizona Revised Statutes for the exact nature of the various classes. Some of the classes listed in the statute, such as...
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