IF YOU OWN RESIDENTIAL RENTAL PROPERTY IN ARIZONA
(per Arizona Revised Statues, effective 09/21/06)
If a parcel of property is used as a rental unit and the property is listed on the Assessor records as class three pursuant to section 42-12003, the owner must notify the county assessor of the rental use of the property or be subject to a civil penalty prescribed by section 42-12052.
Please find below the Maricopa County Application For Reclassification of Property: