Arizona Laws 42-14351. Annual determination of valuation
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The department shall annually determine the valuation, pursuant to this article, of all operating property of railroad companies in this state in the manner provided by this article.
Terms Used In Arizona Laws 42-14351
- 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