GroundRules
A.R.S. § 42-15058: Assessment of contiguous properties owned by the same person
Where this section sits in the code
- Title 42 Taxation
If two or more contiguous lots, tracts of land or patented mines are owned by the same person, they may be jointly assessed and one valuation may be determined for the whole.
Collected 2026-09-04T00:49:56Z. Source file · JSON