Arizona Laws 42-13351. Method and procedures for valuing property of manufacturers, assemblers or fabricators; confidentiality
Current as of: 2023 | Check for updates
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A. Real or personal property that is subject to valuation for property tax purposes and that is used by any manufacturer, assembler or fabricator of tangible personal property, except property that is included in class one, paragraphs 1 through 9 and paragraphs 11 through 14 and classes two, three, four, five, six, seven, eight or nine, shall be valued pursuant to this article.
Terms Used In Arizona Laws 42-13351
- Personal property: All property that is not real property.
- Personal property: includes property of every kind, both tangible and intangible, that is not included as real estate. See Arizona Laws 42-11001
- Property: includes both real and personal property. See Arizona Laws 1-215
- Valuation: means the full cash value or limited property value that is determined for real or personal property, as applicable. See Arizona Laws 42-11001
B. All information that a taxpayer submits pursuant to this article is confidential pursuant to chapter 2, article 1 of this title.