Arizona § 42-14053 Determining and reporting valuation of producing mines and mining property

Arizona Statutes

§ 42-14053 — Determining and reporting valuation of producing mines and mining property

Arizona § 42-14053

Title 42Arizona Revised Statutes

Ch. 14VALUATION OF CENTRALLY ASSESSED PROPERTY

Art. 2Mines, Mills and Smelters

This text of Arizona § 42-14053 (Determining and reporting valuation of producing mines and mining property) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-14053 (2026).

Text

A.On or before August 31 of each year, the department shall find the full cash value of:

1.Patented and unpatented producing mines.

2.Personal property used on producing mines.

3.Improvements to producing mines.

4.Mills and smelters that are operated in conjunction with producing mines.

B.On or before November 30 of each year, the department shall transmit the valuations of these properties in each taxing district to the respective county assessors.

C.The valuations required by this section are the values determined as of January 1 of the valuation year.

Free access — add to your briefcase to read the full text and ask questions with AI

A. On or before August 31 of each year, the department shall find the full cash value of:

1. Patented and unpatented producing mines.

2. Personal property used on producing mines.

3. Improvements to producing mines.

4. Mills and smelters that are operated in conjunction with producing mines.

B. On or before November 30 of each year, the department shall transmit the valuations of these properties in each taxing district to the respective county assessors.

C. The valuations required by this section are the values determined as of January 1 of the valuation year.