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14 chapters · 841 sections in this title.
A.R.S. § 42-14355 Computing valuation; definitions
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A. The department shall determine the valuation of a railroad as follows: 1. Determine the base value. 2. Compute the value change factor. 3. Compute the current year system full cash value by multiplying the base value determined under paragraph 1 of this subsection by the value…
A.R.S. § 42-14356 Adjustments to achieve comparability
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In attempting to accurately assess ongoing business operations, income and property, adjustment may be necessary to minimize differences. The overall objective is to achieve comparability in determining appropriate stabilized income and typical property changes from prior years. …
A.R.S. § 42-14357 Transmitting valuation to taxing jurisdictions; apportionment
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A. On or before November 30 of each year the department shall transmit to the county assessors of each county through or into which a railroad runs a statement showing: 1. The valuation of the property for each taxing jurisdiction as determined by a pro rata distribution of the v…
A.R.S. § 42-14358 Entering statement on assessment roll
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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 t…