§ 42-14351 Annual determination of valuation
§ 42-14352 Annual statement
§ 42-14353 Failure or refusal to make annual statement; penalty
§ 42-14354 Determining valuation of railroad company operating property
§ 42-14355 Computing valuation; definitions
§ 42-14356 Adjustments to achieve comparability
§ 42-14357 Transmitting valuation to taxing jurisdictions; apportionment
§ 42-14358 Entering statement on assessment roll

Terms Used In Arizona Laws > Title 42 > Chapter 14 > Article 8 - Railroad Companies

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Amortization: Paying off a loan by regular installments.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Director: means the director of the department. See Arizona Laws 42-1001
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Roll: means the assessment and tax roll. See Arizona Laws 42-11001
  • 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