A.R.S. § 42-13003: Report on property that has not been appraised

A. On or before November 15 of each year each county assessor shall report to the department each parcel of property that has not been appraised during the preceding three years. The assessor shall include a statement of the reasons for the failure to appraise each such parcel.

B. The department may direct the assessor to adjust the valuation of any such parcel to reflect its full cash value.