Arizona Laws 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.
Terms Used In Arizona Laws 42-14358
- Department: means the department of revenue. See Arizona Laws 42-1001
- Property: includes both real and personal property. See Arizona Laws 1-215
- Roll: means the assessment and tax roll. See Arizona Laws 42-11001
B. The property of railroad companies is taxable on the assessments by the same officers and for the same purposes as property of individuals in the county.