Property tax in Arizona is assessed and administered in each individual County by the County Assessor. The primary duty of the Assessor's Office is to generate an annual assessment roll, which identifies all land parcels within incorporated and unincorporated areas of the County.
In Cochise County, an applicant interested in doing a minor land division submits property transfer documents to the Recorder's Office. The Recorder's Office forwards all documents transferring the property to the Assessor. The Assessor splits the property according to the description on the recorded document. A minor land division permit is a "planning check" inserted into the process prior to the ultimate land division taking place to ensure zoning compliance.