Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-15062
Listing and valuing water ditches and toll roads
42-15062 . Listing and valuing water ditches and toll roads 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.
Source: view the official text
In this chapter (40 sections)
- 42-15001 · Assessed valuation of class one property
- 42-15002 · Assessed valuation of class two property
- 42-15003 · Assessed valuation of class three property
- 42-15004 · Assessed valuation of class four property
- 42-15005 · Assessed valuation of class five property
- 42-15006 · Assessed valuation of class six property
- 42-15007 · Assessed valuation of class seven property
- 42-15008 · Assessed valuation of class eight property
- 42-15009 · Assessed valuation of class nine property
- 42-15010 · Applying assessment percentages
- 42-15051 · Time of assessment
- 42-15052 · Compiling information; property report; examining documents;…
- 42-15053 · Duty to report personal property; exemption; contents of…
- 42-15054 · Listing by assessor on failure to receive report;…
- 42-15055 · Failing to file report; false information; classification;…
- 42-15057 · Information from political subdivisions
- 42-15058 · Assessment of contiguous properties owned by the same person
- 42-15059 · Liability for items of personal property
- 42-15060 · Presumptions of ownership
- 42-15061 · Deduction of liabilities from assessed solvent debts
- 42-15062 · Listing and valuing water ditches and toll roads
- 42-15063 · Assessing livestock; lien
- 42-15065 · Assessing personal property construction work in progress;…
- 42-15066 · Assessing clean rooms as personal property; definition
- 42-15101 · Annual notice of full cash value; amended notice of valuation
- 42-15102 · Notice information entered by assessor
- 42-15103 · Contents of notice form
- 42-15104 · Appeal
- 42-15105 · Supplemental notice and appeal of valuation or…
- 42-15151 · Preparation of county roll
- 42-15152 · Inclusion of all property on the roll
- 42-15153 · Completion and delivery of property lists and assessment…
- 42-15155 · Abstract of assessment roll; contents; distribution
- 42-15156 · Statewide abstract of property on county rolls; distribution
- 42-15157 · Destruction of property after rolls closed; proration of…
- 42-15201 · Definitions
- 42-15202 · Assessment of permanently affixed mobile homes as real…
- 42-15203 · Affidavit of affixture
- 42-15204 · Transition from personal property to real property roll
- 42-15205 · Perfecting liens on permanently affixed mobile homes