§ 2-44. Intent and purpose.

(a)

The county assessor is required to ascertain, by diligent inquiry and examination, all property in the county which is subject to taxation and to classify such property according to its use.

(b)

The effectiveness of the assessor in performing these duties would be greatly enhanced by the enactment of an ordinance requiring that the assessor be notified if property assessed as residential owner occupied, Class 5, changes in use to rental or leased property, Class 6.

(c)

Pursuant to A.R.S. § 11-251(1), the county board of supervisors is charged with the supervision of the official conduct of the assessor and other county officers.

(d)

The board of supervisors are empowered under A.R.S. § 11-251.05 to adopt such ordinances as they may deem necessary or proper to carry into effect the provisions of A.R.S. § 11-251.

( Ord. No. 1984-00 , 3-5-1984)