The majority of Arizona laws regarding property valuation and appeals are listed in the Arizona State Constitution and the Arizona Revised Statutes:

Arizona State Constitution

Arizona Revised Statutes

 

Arizona Revised Statutes

Statutes are laws passed by the Arizona Legislature. The majority of statutes relating to property tax are referenced in Title 42 Taxation

  • Chapter 11 - Property Tax

  • Chapter 12 - Property Classification

  • Chapter 13 - Valuation of Locally Assessed Property

  • Chapter 14 - Valuation of Centrally Assessed Property 

  • Chapter 15 - Assessment Process

  • Chapter 16 - Property Tax Appeals and Reviews

  • Chapter 19 - Personal Property

Title 42 Cross Reference (Codification)

Circa 1995 to 1997, Title 42 was reorganized and renumbered. Cross referencing from the old to the new sections is frequently required.  Below is a disposition table For old title 42 statutes:

 

Old Statutes     New Statutes

42-101

42-1001

42-102

42-1002

42-103

42-1003

42-104

42-1004

42-105

42-1005

42-106

42-1006

42-107

42-1007

42-108

42-2001, 42-2002,
42-2003, 42-2004

42-109

42-2151, 42-2152,
42-2153, 42-2154

42-110

42-1008

 

42-141

42-11051, 42-11052,
42-11053, 42-11054,
42-13002, 42-13004,
42-13005, 42-13101,
42-13257, 42-16157,
42-16206

42-142

42-13006, 42-13007

42-143

42-14053, 42-14054,
42-14102, 42-14104

42-144

42-14151, 42-14153,
42-14201, 42-14203

42-144.01

42-14204

42-144.02

42-14154

42-144.03

42-14501, 42-14502,
42-14503

42-145

42-14002, 42-14003,
42-14004, 42-14005,
42-16158, 42-16204

42-146

42-13151, 42-13152,
42-13153, 42-13154

42-147

42-13201, 42-13202,
42-13203, 42-13204,
42-13205, 42-13206,
42-13207

42-147.01

42-13103

42-148

42-11056

42-150

42-13251, 42-13252,
42-13253, 42-13254,
42-13255, 42-13256,
42-16159

42-151

42-13004

42-152

42-11055

42-153

42-14052, 42-14152,
42-14202

42-161

42-12101

42-162

42-12001, 42-12002,
42-12003, 42-12004,
42-12005, 42-12006,
42-12007, 42-12008,
42-162 

42-12009, 42-12010,
42-12011, 42-12051

42-162.01

42-12051

42-163

42-12052, 42-12053

42-163.01

42-12052

42-164

42-12102, 42-12103,
42-12104, 42-12105,
42-12106

42-165

42-12107

42-166

42-12108

42-167

42-12151, 42-12152,
42-12153, 42-12154,
42-12155, 42-12156,
42-12157, 42-12158

42-169

42-12159

42-172.01

42-16152, 42-16153,
42-16155, 42-16156

42-172.02

42-16154, 42-16156,
42-16161, 42-16164,
42-16165, 42-16168

42-173

42-16159, 16160

42-174.01

42-16162, 42-16163

42-175

42-16166

42-176

42-16168, 42-16169,
42-16203

42-177

42-16207, 42-16208,
42-16209, 42-16210,
42-16211

42-178

42-16207, 42-16212,
42-16213, 42-16214,
42-16215

42-179

42-16251

42-179.01

42-16252

42-179.02

42-16253

42-179.03

42-16254

42-179.04

42-16255

42-179.05

42-16256

42-179.06

42-16257

42-181

42-1051

42-182

42-1052

42-183

42-1053

42-201

42-11001

42-201.01

42-17152

42-201.02

42-13301, 42-13302,
42-13303, 42-13304

42-202

42-11002, 42-11003

42-203

42-17154

42-204

42-11004, 42-11005,
42-11006, 42-15104

42-204.01

42-18061

42-205

42-11007, 42-11008

42-221

42-13001, 42-13003,
42-13051, 42-13052,
42-13053, 42-15101,
42-15102, 42-15103,
42-16001, 42-16051,
42-16052, 42-16053,
42-16054, 42-16055,
42-16056

42-221.01

42-15105, 42-16105,
42-16108,42-16157,
42-16165, 42-16205

42-221.02

42-11009

42-221.03

42-15057

42-222

42-15052, 42-15055,
42-15057

42-223

42-15053, 42-15055,
42-15056

42-224

42-15053

42-226

42-15056

42-227 42-15001, 42-15002,
42-15003, 42-15004,
42-15005, 42-15006,
42-15007, 42-15008,
42-15009, 42-15010,
42-15011, 42-15012

42-227.01

42-14101

42-227.02

42-14105

42-227.03

42-14103

42-227.04

42-14106

42-229

42-15058

42-230

42-15059

42-231

42-15060

42-232

42-15061

42-233

42-15062

42-234

42-13104, 42-15063,
42-18058

42-235

42-15064

42-235.01

42-15065

42-235.02

42-13054

42-235.03

42-13055

42-235.04

42-15066

42-236

42-15054

42-238

35-451, 42-15151,
42-15152

42-239

42-15153, 42-15154

42-240

42-15154

42-241

42-16102, 42-16103,
42-16104, 42-16105

42-241.01

42-16002, 42-16055,
42-16105, 42-16106,
42-16107, 42-16108,
42-16109, 42-16111,
42-16202

42-244

42-16106, 42-16109

42-245

42-16003, 42-16110,
42-16202, 42-16215

42-246

42-16201

42-247

42-16003

42-248

42-15155, 42-15156

42-250

42-16110, 42-16167

42-251

42-15157
42-252

42-15055

42-253

42-15051

42-254

42-12055

42-255

42-17154

42-256

42-12054

42-257

42-15251, 42-15252
42-15253, 42-15254

42-271

42-11002, 42-11101,
42-11102, 42-11103,
42-11104, 42-11105,
42-11106, 42-11107,
42-11108, 42-11109,
42-11110, 42-11111,
42-11112, 42-11113,
42-11114, 42-11115,
42-11116, 42-11117,
42-11118, 42-11119,
42-11120, 42-11121,
42-11122, 42-11123,
42-11154, 42-11155

42-271.01

42-11124

42-272

42-11151

42-274

42-11109, 42-11152

42-274.01

42-11125, 42-11126

42-275

42-11152, 42-11153

42-277

42-11102, 42-11103

42-278

42-11111

42-279

42-11111

42-280

42-11127

42-301

42-17051, 42-17052,
42-17055, 42-17056,
42-17057, 42-17058,
42-17201, 42-17202

42-301.01

42-17203

42-301.03

42-17201

42-302

42-17101, 42-17102,
42-17103

42-303

42-17104, 42-17105,
42-17106

42-303.01

42-17107

42-303.02

42-17108

42-303.03

42-17109

 

42-304

42-17005, 42-17054,
42-17055, 42-17151
42-304.01 42-17053

42-306

42-17002, 42-17003

42-307

42-17004, 42-17005

42-309

42-17152

42-310

42-18003

42-311

42-18004

42-312

42-17153, 42-17154

42-313

42-17110

42-321

42-17301

42-321.01

42-17302

42-321.02

42-17303

42-321.03

42-17304

42-321.04

42-17305

42-321.05

42-17306

42-321.06

42-17307

42-321.07

42-17308

42-321.08

42-17309

42-321.09           

42-17310
42-321.10 

42-17311

42-321.11

42-17312

42-321.12

42-17313

42-341

42-18001

42-342

42-18003, 42-18051,
42-18052, 42-18053

42-343

42-16258

42-344

42-18055

42-344.01

42-18055

42-345

42-18056

42-346 

42-18057

42-347

42-18059, 42-18060

42-348

42-18401

42-349

42-18402

42-350

42-18403

42-351

42-18002

42-352

42-18002

42-354

13-2410

42-381

42-18052, 42-18101

42-384

42-18053, 42-18102

42-385

42-18103

42-386

42-18104, 42-18105

42-387

42-18106, 42-18108

42-388

42-18106, 42-18109

42-389

42-18107, 42-18110,
42-18111

42-390

42-18111, 42-18112,
42-18113, 42-18115,
42-18204, 42-18258

42-391

42-18112

42-392

42-18111

42-393

42-18113, 42-18114

42-394

42-18116

42-395

42-18118

42-396

42-18118

42-397

42-18117

42-399

42-18120

42-400

42-18121

42-401

42-18122

42-402

42-18123

42-403

42-18124

42-404

42-18125

42-406

42-18126

42-407

42-18119

42-421

42-18151, 42-18152,
42-18153

42-422

42-18151, 42-18203

42-423

42-18154

42-424

42-18154

42-426

42-18151

42-427

42-18155

42-451

42-18201, 42-18202,
42-18203

42-452

42-18204

42-453

42-18205

42-454

42-18206, 42-18207

42-461

42-18251, 42-18252,
42-18255

42-462

42-18253, 42-18254

42-463

42-18255, 42-18256

42-464

42-18257, 42-18258

42-471

42-18301, 42-18302

42-472

42-18303

42-473

42-18304

42-482

42-17251

42-483

42-17257

42-484

42-17252

42-485

42-17253

42-486

42-17254

42-487

42-17255

42-488

42-17256

42-489

42-19105

42-501

42-18054

42-502

42-18054

42-521

42-18351, 42-18352,
42-18353

42-601

42-19001, 42-19002

42-601.01

42-19005, 42-19103

42-601.02

42-19102

42-602

42-11102, 42-19003

42-603

42-19004

42-604

42-19006, 42-19051,
42-19052

42-605

42-19007

42-606

42-19053

42-607

42-15056, 42-19101

42-608

42-19104

42-609

42-19106

42-610

42-19107, 42-19155

42-611

42-19108

42-612 42-19108, 42-19109

42-613

42-19108, 42-19111,
42-19110

42-614

42-19109, 42-19112,
42-19113, 42-19114

42-615

42-19109, 42-19115

42-616

42-19117, 42-19118

42-617

42-19008

42-631

42-11128

42-632

42-11128

42-634

42-11128

42-640

42-15202

42-641

28-2063, 42-15201,
42-19151

42-641.01

42-15203, 42-15204,
42-15205

42-642

42-19152, 42-19153

42-643

28-2063, 42-15203

42-644

42-19154

42-645

42-19156

42-646

42-19157, 42-19159

42-647

42-19160

42-648

42-18404, 42-19116

42-701

42-14251

42-702

42-14252

42-703

42-14253

42-704

42-14254

42-705

42-14255

42-706

42-14256

42-707

42-14257

42-741

42-14301

42-742

42-14302

42-743

42-14303

42-744

42-14304

42-745

42-14305, 42-14306

42-745.01

42-14307

42-746

42-14308

42-747

42-14308, 42-14309

42-748

42-14304

42-761

42-14352

42-762

42-14354, 42-14355,
42-14356

42-763

42-14357

42-764

42-14358

42-768

42-14353

42-791

42-14401

42-792

42-14402

42-793

42-14402, 42-14403

42-793.01

42-14403

42-794

42-14404

42-795

42-14402

42-901

6-1501

42-902

6-1502

42-1601

11-1131

42-1602

11-1136

42-1611

11-1132, 11-1137

42-1612

11-1133, 11-1135,
11-1137

42-1613

11-1132

42-1614

11-1134

42-1615 42-13102