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.
A.R.S. § 42-16257
Valuation of property
Applied in 1 court decision — leading case Solar v. Ador (2019)
Most recently applied in Solar v. Ador (January 2019)
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.