A.R.S. § 42-13202: Exclusive method and procedure for valuing shopping centers; confidentiality

A. A shopping center that is subject to valuation for purposes of property tax shall be valued pursuant to this article. This article establishes the exclusive valuation methods and procedure for determining the valuation of a shopping center.

B. All information that a taxpayer submits pursuant to this article is confidential pursuant to chapter 2, article 1 of this title.