{"data":{"id":"us-az/a.r.s.-42-15051","jurisdiction":"us-az","citation":"A.R.S. § 42-15051","heading":"Time of assessment","body":"Unless otherwise provided by law, property is assessed for taxes levied under this title when its valuation is determined and lawfully placed on the roll.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/15051.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"a893ad32a106258702adcab6477044469690b2236fcd8bca9f47165fc5922404","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-15010","next":"us-az/a.r.s.-42-15052"},"notice":"GroundRules: Original legal text. Not legal advice."}