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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 42. Taxation |
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Chapter 14. VALUATION OF CENTRALLY ASSESSED PROPERTY |
| Article 1. General Provisions and Procedures |
| Sec 42-14001. Properties subject to valuation by the department; limitation on valuation increases |
| Sec 42-14002. Notice of preliminary valuation; hearing |
| Sec 42-14003. Information considered in determining valuation; notice of determination |
| Sec 42-14004. Change of valuation |
| Sec 42-14005. Appeal from valuation determined by department |
| Sec 42-14006. Signatures for documents; alternative methods |
| Article 2. Mines, Mills and Smelters |
| Sec 42-14051. Annual determination of valuation |
| Sec 42-14052. Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights |
| Sec 42-14053. Determining and reporting valuation of producing mines and mining property |
| Sec 42-14054. Determining and reporting valuation of closed mines |
| Article 3. Oil, Gas and Geothermal Properties |
| Sec 42-14101. Definitions |
| Sec 42-14102. Annual determination of valuation |
| Sec 42-14103. Annual report for determining valuation; violation; classification |
| Sec 42-14104. Determining and reporting valuation |
| Sec 42-14105. Basis for valuing producing oil, gas and geothermal resource interests |
| Sec 42-14106. Separate listing, assessment and taxation |
| Article 4. Gas, Water, Electric and Sewer and Wastewater Utilities |
| Sec 42-14151. Annual determination of valuation; definition |
| Sec 42-14152. Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights |
| Sec 42-14153. Determining and reporting valuation |
| Sec 42-14154. Computing valuation of electric transmission, electric distribution, gas distribution, combination gas and electric transmission and distribution |
| Sec 42-14155. Valuation of renewable energy equipment; definitions |
| Sec 42-14156. Computing valuation of electric generation facilities; definitions |
| Sec 42-14157. Allocation of electric transmission, distribution and generation values among taxing jurisdictions; definition |
| Sec 42-14158. Existing generation facilities; computing adjusted original cost; computing full cash value; definitions |
| Sec 42-14159. Computing valuation of distribution cooperatives; standard market value factor; definitions |
| Article 5. Pipelines |
| Sec 42-14201. Annual determination of valuation |
| Sec 42-14202. Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights |
| Sec 42-14203. Determining and reporting valuation |
| Sec 42-14204. Computing valuation of pipelines; definitions |
| Article 6. Valuation and Taxation of Airline Companies |
| Sec 42-14251. Definitions |
| Sec 42-14252. Annual determination of valuation |
| Sec 42-14253. Annual report for purposes of determining valuation; failure to file; penalty; forfeiture of appeal rights |
| Sec 42-14254. Determination of value |
| Sec 42-14255. Assessment, levy and collection of tax; limitation on small airline company tax |
| Sec 42-14256. Administrative review and appeal |
| Sec 42-14257. Debt; lien |
| Article 7. Valuation and Taxation of Private Car Companies |
| Sec 42-14301. Definitions |
| Sec 42-14302. Situs and valuation of cars for tax purposes |
| Sec 42-14303. Annual statement |
| Sec 42-14304. Failure to make annual statement; penalty; action for recovery; false or fraudulent statement; classification |
| Sec 42-14305. Determination of valuation |
| Sec 42-14306. Administrative review of valuation |
| Sec 42-14307. Appeals |
| Sec 42-14308. Assessment, levy and collection of tax |
| Sec 42-14309. Debt; lien |
| Article 8. Railroad Companies |
| Sec 42-14351. Annual determination of valuation |
| Sec 42-14352. Annual statement |
| Sec 42-14353. Failure or refusal to make annual statement; penalty |
| Sec 42-14354. Determining valuation of railroad company operating property |
| Sec 42-14355. Computing valuation; definitions |
| Sec 42-14356. Adjustments to achieve comparability |
| Sec 42-14357. Transmitting valuation to taxing jurisdictions; apportionment |
| Sec 42-14358. Entering statement on assessment roll |
| Article 9. Telecommunications Companies |
| Sec 42-14401. Definition of telecommunications company |
| Sec 42-14402. Annual statement; failure or refusal to make annual statement; penalty; action for recovery |
| Sec 42-14403. Determining valuation; definitions |
| Sec 42-14404. Apportionment of valuation |
| Article 10. Airport Fuel Delivery Companies |
| Sec 42-14501. Definitions |
| Sec 42-14502. Exclusive method and procedure of valuation |
| Sec 42-14503. Computing valuation of airport fuel delivery company property; definitions |