Arizona Statutes
§ 42-14404 — Apportionment of valuation
Arizona·Title 42 Arizona Revised Statutes·Ch. 14 VALUATION OF CENTRALLY ASSESSED PROPERTY·Art. 9 Telecommunications Companies
A.On or before November 30 of each year, the department shall:
1.Apportion the valuation among the several counties, cities, towns and special taxing districts through which the company's lines run.
2.Transmit a statement of the company's locations, descriptions and valuations to the respective county assessors.
B.The counties, municipalities and districts shall tax the company as railroad companies are taxed under article 8 of this chapter.
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