Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-15063
Assessing livestock; lien
42-15063 . Assessing livestock; lien A. Except as provided in section 42-11126, range livestock shall be assessed, and the taxes levied against the livestock shall be collected, as taxes on real property. B. The assessment constitutes a lien for taxes on all livestock under the same brand. If the owner of a brand sells any range livestock less than the entire number under the brand before the taxes are due, the owner may pay the tax on the number sold proportioned to the number assessed under the brand. That amount shall be credited on the amount due under the assessment against livestock under that brand, and the number sold are thereupon released from the lien.
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In this chapter (40 sections)
- 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
- 42-15251 · Definition of remote municipal property