{"data":{"id":"us-az/a.r.s.-42-16257","jurisdiction":"us-az","citation":"A.R.S. § 42-16257","heading":"Valuation of property","body":"In valuing any property pursuant to this article, the tax officer shall use the valuation and legal classification criteria that were in effect on the valuation date for the tax year of the correction.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/16257.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"0f2ebbe8fd19e83081d13eda25d881e55c16c5dd61374c6c715da69ec9f0f8e6","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-16256","next":"us-az/a.r.s.-42-16258"},"notice":"GroundRules: Original legal text. Not legal advice."}