§ 27.5.1.3 COUNTY VALUED PERSONAL PROPERTY.
| Jurisdiction | Arizona |
§ 27.5.1.3 County Valued Personal Property. All taxable personal property that is not centrally valued by the department pursuant to A.R.S. § 42-14001 is assessed for property tax purposes by the county assessor. A.R.S. § 42-19001(A). On or before February 1 of each year, the assessor mails a form to each person who owns personal property located in the county. A.R.S. § 42-15053. The taxpayer must complete the form and return it to the assessor by April 1 of each year. The assessor will process this...
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