Arizona § 42-15062 Listing and valuing water ditches and toll roads

Arizona Statutes

§ 42-15062 — Listing and valuing water ditches and toll roads

Arizona § 42-15062

Title 42Arizona Revised Statutes

Ch. 15ASSESSMENT PROCESS

Art. 2Listing and Assessing Property

This text of Arizona § 42-15062 (Listing and valuing water ditches and toll roads) 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. § 42-15062 (2026).

Text

A.Water ditches that are constructed for mining, manufacturing or irrigation purposes and toll roads shall be valued in the same manner as real property at a rate per mile for the portion that lies in each county.

B.Each county assessor shall list water ditches and toll roads as a whole without separating the land and franchise, improvements and property in either the description or the valuation.

C.The valuation of private irrigation ditches that are owned entirely by the persons who use all of the supplied water on their own lands shall be determined as a part of the land.

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A. Water ditches that are constructed for mining, manufacturing or irrigation purposes and toll roads shall be valued in the same manner as real property at a rate per mile for the portion that lies in each county.

B. Each county assessor shall list water ditches and toll roads as a whole without separating the land and franchise, improvements and property in either the description or the valuation.

C. The valuation of private irrigation ditches that are owned entirely by the persons who use all of the supplied water on their own lands shall be determined as a part of the land.