Arizona Statutes
§ 42-14201 — Annual determination of valuation
Arizona·Title 42 Arizona Revised Statutes·Ch. 14 VALUATION OF CENTRALLY ASSESSED PROPERTY·Art. 5 Pipelines
The department shall annually determine, in the manner prescribed by this article, the valuation of pipelines that operate in this state.
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Related
SFPP, L.P. v. Arizona Department of Revenue
108 P.3d 930 (Court of Appeals of Arizona, 2005)
Arizona Department of Revenue v. Questar Southern Trails Pipeline Co.
161 P.3d 620 (Court of Appeals of Arizona, 2007)
Transwestern v. Ador
(Court of Appeals of Arizona, 2020)
Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
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Service of process upon the director§ 42-1051
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Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibited