42-14004. Change of valuation After the department determines the valuation of any property but before it transmits the valuation to the appropriate assessing authority, the department, on the property owner's written application or on its own motion, may change the valuation to properly reflect the property's full cash value. The department shall immediately send by mail or by e-mail a copy of the change to the property owner.
Arizona Legal Code
§ 42.14004
Source: https://www.azleg.gov/ars/42/14004.htm· Version 2026