Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 14. VALUATION OF CENTRALLY ASSESSED PROPERTY |
Article 8. Railroad Companies |
Sec 42-14358. Entering statement on assessment roll
Latest version.
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A. The board of supervisors of each county shall enter the statement and description provided by the department on the county assessment roll under appropriate columns with the total value of the assessed property carried out.
B. The property of railroad companies is taxable on the assessments by the same officers and for the same purposes as property of individuals in the county.