The Agricultural Property Manual contains information specific to agricultural property classification and valuation. Included are the criteria required for the classification of land which has a "qualified" agricultural use, the statutory income capitalization land valuation procedure, and the requirements regarding filing applications for agricultural classification and leased land reporting.
2. Assessment Procedures Manual (Available in hardcopy only)
The Assessment Procedures Manual contains information on various administrative, assessment and property appraisal procedures. The manual is intended to be a reference document for subject matter that is not appropriate for other assessment manuals. Examples of some of the topics in this manual include: the property valuation appeal and error correction processes; discussions of the three generally accepted approaches to value; valuation methods mandated by statute; property tax exemption guidelines; discussions regarding "full cash" and "limited" property values; procedures for valuing damaged or destroyed improvements, and many others.
3. Construction Cost Manual (Available on CD only)
The Construction Cost Manual contains the information necessary to identify, classify and list various components of buildings and structures using the Department of Revenue's construction cost system. A newly developed square foot cost system training manual has recently been added, as well. The Construction Cost Manual is the basis for valuing commercial, industrial, agricultural, residential and many other types of property improvements by the cost approach.
The Land Manual contains information on land valuation in general, using standard appraisal methods and techniques. Subjects include sales data analysis, the six recognized land valuation methods, and separate chapters regarding the valuation of single-family subdivisions, condominium and townhouse subdivisions, and unsubdivided and undeveloped rural land. Appendices discuss various aspects of general land location and identification concepts and a number of land value adjustment procedures.
The Personal Property Manual contains information regarding the identification and valuation of locally assessed personal property, taxpayer reporting requirements, valuation tables, and descriptions of the methods of making value adjustments that are used in the assessment of many kinds of personal property. The manual describes a wide variety of personal property items, including information on the identification and valuation of mobile home and manufactured housing units. An explanation of the personal property appeal process (which differs in some respects from the real property appeal process) is also included.
The Property Use Code Manual contains a brief description of the Department's property use code system, and provides a complete set of the currently available use codes (with their descriptions) that are applicable to various categories of property.
A property use code identifies the predominant use of a parcel of real property (and in certain limited instances, other property characteristics are also identified). Property use codes help to provide County Assessors with an "inventory" of taxable property, and are also utilized to categorize, group and facilitate the comparison and analysis of various types of properties for a number of different purposes.
To order: Contact Rosie Nesselrode at (602) 716-6816 between 8:00 AM & 5:00 PM, Monday through Friday for pricing and ordering information, or submit an e-mail message to RNesselrode@azdor.gov
