Arizona § 42-12005 Class five property

Arizona Statutes

§ 42-12005 — Class five property

Arizona § 42-12005

Title 42Arizona Revised Statutes

Ch. 12PROPERTY CLASSIFICATION

Art. 1Classes of Property

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Bluebook

Ariz. Rev. Stat. Ann. § 42-12005 (2026).

Text

For purposes of taxation, class five is established consisting of:

1.Real and personal property of railroad companies used in the continuous operation of railroads that are valued at full cash value under chapter 14, article 8 of this title.

2.Real and personal property used in the operation of private car companies that are valued at full cash value under chapter 14, article 7 of this title.

3.Flight property that is valued at full cash value under chapter 14, article 6 of this title.

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For purposes of taxation, class five is established consisting of:

1. Real and personal property of railroad companies used in the continuous operation of railroads that are valued at full cash value under chapter 14, article 8 of this title.

2. Real and personal property used in the operation of private car companies that are valued at full cash value under chapter 14, article 7 of this title.

3. Flight property that is valued at full cash value under chapter 14, article 6 of this title.