Arizona § 42-14305 Determination of valuation

Arizona Statutes

§ 42-14305 — Determination of valuation

Arizona § 42-14305

Title 42Arizona Revised Statutes

Ch. 14VALUATION OF CENTRALLY ASSESSED PROPERTY

Art. 7Valuation and Taxation of Private Car Companies

This text of Arizona § 42-14305 (Determination of valuation) 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. § 42-14305 (2026).

Text

A.On or before June 15 of each year, the department shall determine the full cash value of the company's property in this state whether it is used in intrastate or interstate business. That value constitutes the full cash value of the property of the private car company in this state for that year.

B.The valuation required by this section is the value determined as of January 1 of the valuation year.

C.The department shall immediately transmit the valuation to the private car company by first class mail or by e-mail.

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

A. On or before June 15 of each year, the department shall determine the full cash value of the company's property in this state whether it is used in intrastate or interstate business. That value constitutes the full cash value of the property of the private car company in this state for that year.

B. The valuation required by this section is the value determined as of January 1 of the valuation year.

C. The department shall immediately transmit the valuation to the private car company by first class mail or by e-mail.