Arizona § 42-14153 Determining and reporting valuation

Arizona Statutes

§ 42-14153 — Determining and reporting valuation

Arizona § 42-14153

Title 42Arizona Revised Statutes

Ch. 14VALUATION OF CENTRALLY ASSESSED PROPERTY

Art. 4Gas, Water, Electric and Sewer and Wastewater Utilities

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Bluebook

Ariz. Rev. Stat. Ann. § 42-14153 (2026).

Text

A.On or before August 31 of each year the department shall find the full cash value of the property of each property that is listed in section 42-14151 and that operates in this state.

B.On or before November 30 the department shall transmit to the respective county assessors:

1.The valuations of these properties in each taxing district.

2.An estimate of the net valuation of properties that are subject to voluntary contributions pursuant to section 48-242. The taxing jurisdiction shall use the estimate to estimate the amount of voluntary contributions to be received for the purpose of finalizing budget and property tax levies pursuant to chapter 17 of this title.

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

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A. On or before August 31 of each year the department shall find the full cash value of the property of each property that is listed in section 42-14151 and that operates in this state.

B. On or before November 30 the department shall transmit to the respective county assessors:

1. The valuations of these properties in each taxing district.

2. An estimate of the net valuation of properties that are subject to voluntary contributions pursuant to section 48-242. The taxing jurisdiction shall use the estimate to estimate the amount of voluntary contributions to be received for the purpose of finalizing budget and property tax levies pursuant to chapter 17 of this title.

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