Arizona Statutes
§ 42-14106 — Separate listing, assessment and taxation
Arizona § 42-14106
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 14VALUATION OF CENTRALLY ASSESSED PROPERTY
Art. 3Oil, Gas and Geothermal Properties
This text of Arizona § 42-14106 (Separate listing, assessment and taxation) 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. § 42-14106 (2026).
Text
If producing oil, gas and geothermal resource interests are owned by a person other than the owner of the land, they shall be listed, the valuation shall be determined and the interests shall be taxed individually as separate parcels of real estate separate from the land.
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Nearby Sections
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Definitions§ 42-1005
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Property subject to taxation§ 42-11003
Double taxation prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-14106, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-14106.