For purposes of taxation, class five is established consisting of:

Terms Used In Arizona Laws 42-12005

  • Personal property: includes property of every kind, both tangible and intangible, that is not included as real estate. See Arizona Laws 42-11001
  • Personal property: All property that is not real property.
  • Property: includes both real and personal property. See Arizona Laws 1-215

1. Real and personal property of railroad companies used in the continuous operation of railroads that are valued at full cash value under chapter 14, article 8 of this title.

2. Real and personal property used in the operation of private car companies that are valued at full cash value under chapter 14, article 7 of this title.

3. Flight property that is valued at full cash value under chapter 14, article 6 of this title.

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