Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-14104
Determining and reporting valuation
42-14104 . Determining and reporting valuation A. On or before November 30 of each year the department shall transmit to the respective county assessors the valuation of the oil, gas or geothermal resource interests of each producer for each of the producer's properties in the county as of January 1 of the valuation year. B. The valuation required by this section is the value determined as of January 1 of the valuation year. C. After determining the valuation of any producing oil, gas or geothermal resource interest and before certifying the valuation to the county, the department, on the producer's application or on its own motion, may change the valuation to properly reflect the gross yield from the oil, gas or geothermal resource interest.
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In this chapter (40 sections)
- 42-14001 · Properties subject to valuation by the department;…
- 42-14002 · Notice of preliminary valuation; hearing
- 42-14003 · Information considered in determining valuation; notice of…
- 42-14004 · Change of valuation
- 42-14005 · Appeal from valuation determined by department
- 42-14006 · Signatures for documents; alternative methods
- 42-14051 · Annual determination of valuation
- 42-14052 · Annual report for determining valuation; failure to file;…
- 42-14053 · Determining and reporting valuation of producing mines and…
- 42-14054 · Determining and reporting valuation of closed mines
- 42-14101 · Definitions
- 42-14102 · Annual determination of valuation
- 42-14103 · Annual report for determining valuation; violation;…
- 42-14104 · Determining and reporting valuation
- 42-14105 · Basis for valuing producing oil, gas and geothermal resource…
- 42-14106 · Separate listing, assessment and taxation
- 42-14151 · Annual determination of valuation; definition
- 42-14152 · Annual report for determining valuation; failure to file;…
- 42-14153 · Determining and reporting valuation
- 42-14154 · Computing valuation of electric transmission, electric…
- 42-14155 · Valuation of renewable energy and storage equipment;…
- 42-14156 · Computing valuation of electric generation facilities;…
- 42-14157 · Allocation of electric transmission, distribution and…
- 42-14158 · Existing generation facilities; computing adjusted original…
- 42-14159 · Computing valuation of distribution cooperatives; standard…
- 42-14201 · Annual determination of valuation
- 42-14202 · Annual report for determining valuation; failure to file;…
- 42-14203 · Determining and reporting valuation
- 42-14204 · Computing valuation of pipelines; definitions
- 42-14205 · Adjustments to base value to reflect market value
- 42-14251 · Definitions
- 42-14252 · Annual determination of valuation
- 42-14253 · Annual report for purposes of determining valuation; failure…
- 42-14254 · Determination of value
- 42-14255 · Assessment, levy and collection of tax; limitation on small…
- 42-14256 · Administrative review and appeal
- 42-14257 · Debt; lien
- 42-14301 · Definitions
- 42-14302 · Situs and valuation of cars for tax purposes
- 42-14303 · Annual statement