42-11007. Evidentiary value of records Each of the following documents and entries are prima facie evidence of the facts stated in them: 1. The entries made in the county treasurer's records. 2. The records of the county board of supervisors. 3. The valuations and roll and the accompanying resolutions. 4. The delinquent list or a certified copy of the delinquent list.
Arizona Legal Code
§ 42.11007
Source: https://www.azleg.gov/ars/42/11007.htm· Version 2026