AZ SB1434

Amends Arizona Revised Statutes Section 42-11054 to add a new provision regarding the valuation of viewsheds in property tax appraisals.

Establishes that the value of a viewshed is presumed to be included in the purchase price of real property and cannot be considered as a separate value increment or omission in determining full cash value.

Defines "viewshed" as the natural environment that is visible from one or more viewing points on the real property.

Maintains existing provisions regarding solar energy devices, energy efficient building components, and renewable energy equipment, which are considered to add no value to property for tax appraisal purposes.