A.R.S. § 42-13052: Continuing valuation of class two, three and four property

In the case of property that is classified as class two, three or four pursuant to section 42-12002, 42-12003 or 42-12004, the assessor may use the same valuation for up to three consecutive tax years if:

1. The assessor files a specific plan for the valuations with the department.

2. The plan is implemented uniformly throughout the county.