Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-14357
Transmitting valuation to taxing jurisdictions; apportionment
42-14357 . Transmitting valuation to taxing jurisdictions; apportionment A. On or before November 30 of each year the department shall transmit to the county assessors of each county through or into which a railroad runs a statement showing:
# 1.
The valuation of the property for each taxing jurisdiction as determined by a pro rata distribution of the valuation of the whole property specified in this article.
# 2.
A description of the whole of the assessed property in the county, city, town, school districts and special districts by metes and bounds or other description sufficient for identification. B. The assessment and pro rata distribution shall be made with reference to the value of the property belonging to the company or corporation that owns the railroad located in each county, city, town, school district and special district through which the railroad extends. C. If the railroad company lies in several counties: 1. Its rolling stock shall be apportioned among them so that a portion of the rolling stock may be assessed in each county. 2. Each county's portion shall bear to the whole rolling stock the same ratio that the number of miles in that county bears to the whole number of miles located in this state.
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In this chapter (40 sections)
- 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
- 42-14304 · Failure to make annual statement; penalty; action for…
- 42-14305 · Determination of valuation
- 42-14306 · Administrative review of valuation
- 42-14307 · Appeals
- 42-14308 · Assessment, levy and collection of tax
- 42-14309 · Debt; lien
- 42-14351 · Annual determination of valuation
- 42-14352 · Annual statement
- 42-14353 · Failure or refusal to make annual statement; penalty
- 42-14354 · Determining valuation of railroad company operating property
- 42-14355 · Computing valuation; definitions
- 42-14356 · Adjustments to achieve comparability
- 42-14357 · Transmitting valuation to taxing jurisdictions; apportionment
- 42-14358 · Entering statement on assessment roll
- 42-14401 · Definition of telecommunications company
- 42-14402 · Annual statement; failure or refusal to make annual…
- 42-14403 · Determining valuation; definitions
- 42-14404 · Apportionment of valuation
- 42-14501 · Definitions
- 42-14502 · Exclusive method and procedure of valuation
- 42-14503 · Computing valuation of airport fuel delivery company…