AZ HB2141

Requires county assessors to automatically consolidate parcel combinations within the same taxing district for common areas in residential subdivisions.

Allows assessors to revoke the statutory valuation for common areas if parcels fail to meet the definition of common area under Arizona Revised Statutes section 42-13402, and requires revaluation using standard appraisal techniques.

Preserves community or homeowners' associations' right to request common area valuation even after an assessor revokes it.