Arizona Laws 42-14203. Determining and reporting valuation
Current as of: 2023 | Check for updates
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A. On or before August 31 of each year, the department shall find the full cash value of the property of each pipeline that operates in this state.
Terms Used In Arizona Laws 42-14203
- Department: means the department of revenue. See Arizona Laws 42-1001
- 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
- Valuation year: means :
(a) For real property and property valued by the department, the calendar year preceding the year in which the taxes are levied. See Arizona Laws 42-11001
B. The valuation required by this section is the value determined as of January 1 of the valuation year.
C. On or before November 30 of each year, the department shall transmit the locations, descriptions and valuations to the respective county assessors.