{"data":{"id":"us-az/a.r.s.-42-13052","jurisdiction":"us-az","citation":"A.R.S. § 42-13052","heading":"Continuing valuation of class two, three and four property","body":"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:\n\n1. The assessor files a specific plan for the valuations with the department.\n\n2. The plan is implemented uniformly throughout the county.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/13052.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"e5b882f2f79b5840fd219b3e91753427e8137d4869e80b7f44d253d13a71a691","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-13051","next":"us-az/a.r.s.-42-13053"},"notice":"GroundRules: Original legal text. Not legal advice."}