42-14001. Properties subject to valuation by the department; limitation on valuation increases A. The department shall determine the valuation of the properties described in this chapter. B. The limitations on increases in valuation prescribed by article IX, section 18, Constitution of Arizona, and by chapter 13, article 7 of this title apply to valuations determined by the department under this chapter except as provided by section 42-13304.
Arizona Legal Code
§ 42.14001
Source: https://www.azleg.gov/ars/42/14001.htm· Version 2026