Arizona Revised Statutes defines Full Cash Value (FCV) as being synonymous with market value. For
assessment purposes, Full Cash Value approximates market value except for possible conditions unique
to mass appraisal. This value is for the tax year shown at the top of the page.
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Open Forum PresentationsPosted: 03/13/15Assessor Petersen Response to ATRA on House Bill 2253Posted: 03/10/15