42-13256. Adjustments of equalized property values by assessor On reviewing the effect of an equalization order on individual property valuations, the county assessor may adjust the level of valuation of a property if the equalization order would result in the property being valued at a level greater than full cash value.
Arizona Legal Code
§ 42.13256
Source: https://www.azleg.gov/ars/42/13256.htm· Version 2026