§ 42-14401 Definition of telecommunications company
§ 42-14402 Annual statement; failure or refusal to make annual statement; penalty; action for recovery
§ 42-14403 Determining valuation; definitions
§ 42-14404 Apportionment of valuation

Terms Used In Arizona Laws > Title 42 > Chapter 14 > Article 9 - Telecommunications Companies

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Appraisal: A determination of property value.
  • 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
  • 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
  • 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
  • Real estate: includes the ownership of, claim to, possession of or right of possession to lands or patented mines. See Arizona Laws 42-11001
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • telecommunications company: means any person that owns communications transmission facilities and that provides public telephone or telecommunications exchange or inter-exchange access for compensation to effect two-way communication to, from, through or within this state. See Arizona Laws 42-14401
  • 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