Property Valuation

Arizona uses a 'limited cash value' assessment system where residential property is assessed at a percentage of its full cash value. The standard assessment ratio for residential property in Arizona is:

A5%
B10%✓ Correct
C15%
D20%

Explanation

In Arizona, Class 3 (residential) property is assessed at 10% of its full cash value for property tax purposes. The assessed value is then multiplied by the tax rate to determine the tax obligation.

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