Arizona Code § 20-1097.11

Assets; valuation; reporting
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20-1097.11. Assets; valuation; reporting
A. The assets of a prepaid legal insurance corporation shall be reported at values determined pursuant to sections 20-511 through 20-515. If the director deems it necessary to value any real estate, he may employ one or more appraisers for that purpose, and the reasonable expense thereof and shall be borne by the corporation.
B. The corporation shall include the information required by subsection A in its annual statement filed with the director pursuant to section 20-1097.12.

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