Arizona Statutes
§ 42-14404 — Apportionment of valuation
Arizona § 42-14404
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 14VALUATION OF CENTRALLY ASSESSED PROPERTY
Art. 9Telecommunications Companies
This text of Arizona § 42-14404 (Apportionment 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. § 42-14404 (2026).
Text
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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Nearby Sections
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§ 42-1001
Definitions§ 42-1005
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Double taxation prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-14404, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-14404.