A.R.S. § 42-15057: Information from political subdivisions

Each city, town, county or other governmental entity that requires that a building permit be issued to construct or add to residential or commercial buildings shall notify the county assessor in writing:

1. Of the parcel number for which the permit is issued at the time the permit is issued.

2. That the improvements are approved for their intended use at the time the building department makes the final inspection of the improvement.