Title 42 — Taxation
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…
A.R.S. § 42-14401 Definition of telecommunications company
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In this article, unless the context otherwise requires "telecommunications company" means any person that owns communications transmission facilities and that provides public telephone or telecommunications exchange or inter-exchange access for compensation to effect two-way comm…
A.R.S. § 42-14402 Annual statement; failure or refusal to make annual statement; penalty; action for recovery
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A. On or before April 1 of each year each telecommunications company, under the oath of its chief officer in this state, shall make and file a statement with the department in a form prescribed by the department and containing: 1. The name and nature of the business of the compan…
A.R.S. § 42-14403 Determining valuation; definitions
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A. On or before August 31 of each year, the department shall determine the valuation as of January 1 of the property of all telecommunications companies operating in this state at its full cash value. Real estate shall be valued at market value, and personal property shall be val…
A.R.S. § 42-14404 Apportionment of valuation
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A. On or before November 30 of each year, the department shall: 1. Apportion the valuation among the several counties, cities, towns and special taxing districts through which the company's lines run. 2. Transmit a statement of the company's locations, descriptions and valuations…
A.R.S. § 42-14501 Definitions
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In this article, unless the context otherwise requires: 1. "Airport" means any area of land or water designed and set aside for the landing and taking off of aircraft and used, or to be used, in the interest of the public for those purposes. 2. "Airport fuel delivery company" mea…
A.R.S. § 42-14502 Exclusive method and procedure of valuation
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This article establishes the exclusive valuation methods and procedures for determining the valuation of property of an airport fuel delivery company.
A.R.S. § 42-14503 Computing valuation of airport fuel delivery company property; definitions
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A. The department shall determine the valuation of all real and personal property of an airport fuel delivery company as follows: 1. Determine the base value. 2. Compute the asset change factor. 3. Multiply the base value by the asset change factor to compute the preliminary syst…