This publication answers common questions about. The cost of reproducing or replacing a property plus land value minus accrued depreciation.Do you know how much it would cost to rebuild your home after severe damage? The Arizona Department of Revenue (Department or ADOR) administers the property tax system in cooperation with the 15 county assessors, among others. Estimate the value of the items at their replacement cost today, taxes included. • Some items can be grouped in the same field. (i.e. Fill out all relevant fields in Form Affidavit For Collection Of All Personal Property (Small Estate Affidavit) (Pima), take a break, and then review. With the replacement cost endorsement, personal property is insured for replacement cost at today's prices, not its depreciated value. Arizona Revised Statutes § 42-17151 provides Pima County Community College District (PCC) with the authority to levy taxes on property in Pima County. We explain how it works and how to easily use a cost calculator to determine how much of a limit you need.