Arizona Statutes
§ 43-1141 — Valuation of property
Arizona § 43-1141
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 11CORPORATIONS
Art. 4Uniform Division of Income for Tax Purposes Act
This text of Arizona § 43-1141 (Valuation of property) 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. § 43-1141 (2026).
Text
Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
State ex rel. Arizona Department of Revenue v. Talley Industries, Inc.
893 P.2d 17 (Court of Appeals of Arizona, 1994)
General Motors Corp. v. Arizona Department of Revenue
938 P.2d 481 (Court of Appeals of Arizona, 1996)
Walter E. Heller Western, Inc. v. Arizona Department of Revenue
775 P.2d 1113 (Arizona Supreme Court, 1989)
Walter E. Heller Western, Inc. v. Arizona Department of Revenue
775 P.2d 1109 (Court of Appeals of Arizona, 1986)
Nearby Sections
15
§ 43-1001
Definitions§ 43-101
Title§ 43-1011
Taxes and tax rates§ 43-1011; Version 2
Taxes and tax rates§ 43-1012
Optional tax table§ 43-102
Declaration of intent§ 43-1021
Addition to Arizona gross incomeCite This Page — Counsel Stack
Bluebook (online)
Arizona § 43-1141, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-1141.