42-14252. Annual determination of valuation
The valuation of flight property and small flight property of airline companies operating in this state shall be determined annually by the department in the manner prescribed by this article.
Structure Arizona Revised Statutes
§ 42-1002 - Department of revenue; director; appointments; compensation
§ 42-1005 - Powers and duties of director
§ 42-1006 - Interrogatories to taxpayers; power to require information; classification
§ 42-1007 - Service of process upon the director
§ 42-1008 - Employee preparation of tax returns for compensation prohibited
§ 42-1009 - Department of revenue tax system modernization project advisory committee; membership
§ 42-1052 - Suits to enforce state tax; comity
§ 42-1053 - Recognition and enforcement of other states' taxes
§ 42-1102 - Taxpayer bonds; definition
§ 42-1103 - Enjoining delinquent taxpayer from engaging or continuing in business
§ 42-1103.01 - Action to enjoin return preparers
§ 42-1103.02 - Understatement of taxpayer's liability by return preparer; civil penalty; definition
§ 42-1103.03 - Suspension from electronic filing program
§ 42-1104 - Statute of limitation; exceptions
§ 42-1105 - Taxpayer identification, verification and records; retention
§ 42-1105.01 - Signatures; return preparers and electronic return preparers; definition
§ 42-1105.02 - Date of filing by electronic means; definitions
§ 42-1105.03 - Unauthorized disclosure; violation; classification
§ 42-1106 - Time limitations for credit and refund claims
§ 42-1107 - Extension of time for filing returns
§ 42-1108 - Audit; deficiency assessments; nonaudit adjustments; electronic filing
§ 42-1110 - Successor liability for tax
§ 42-1111 - Jeopardy assessments
§ 42-1112 - Enforcement powers and duties
§ 42-1113 - Closing agreements
§ 42-1114 - Suit to recover taxes
§ 42-1115 - Payment under protest
§ 42-1116 - Disposition of tax revenues
§ 42-1116.01 - Department of revenue administrative fund
§ 42-1116.02 - Department of revenue tax fraud interdiction fund; uses
§ 42-1117 - Tax refund account
§ 42-1118 - Refunds, credits, offsets and abatements
§ 42-1120 - Overpayment and underpayment; spouses; trusts and estates
§ 42-1121 - Overpayment and underpayment in different tax years
§ 42-1125 - Civil penalties; definition
§ 42-1125.01 - Civil penalties for return preparers, electronic filing and payment participants
§ 42-1126 - Fee for bad checks; definition
§ 42-1127 - Criminal violation; classification; place of trial; definitions
§ 42-1128 - Recovery of collection costs
§ 42-1129 - Payment of tax by electronic funds transfer
§ 42-1131 - Electronic signatures; definition
§ 42-1152 - Filing of lien; notice; recording
§ 42-1153 - Release or subordination of lien
§ 42-1154 - Priority of tax claim
§ 42-1155 - Voluntary liens on property; security for delinquent taxes
§ 42-1201 - Levy and distraint; definition
§ 42-1202 - Surrender of property subject to levy; definition
§ 42-1203 - Production of books
§ 42-1204 - Property exempt from levy
§ 42-1205 - Notice and sale of seized property
§ 42-1206 - Authority to release levy and return property
§ 42-1251 - Appeal to the department; hearing
§ 42-1252 - State board of tax appeals
§ 42-1253 - Appeal to state board of tax appeals; definition
§ 42-1254 - Appeal to tax court
§ 42-2002 - Disclosure of confidential information prohibited
§ 42-2003 - Authorized disclosure of confidential information
§ 42-2004 - Violation; classification
§ 42-2051 - Arizona taxpayer assistance office; taxpayer problem resolution officer; duties
§ 42-2053 - Procedures involving taxpayer interviews
§ 42-2054 - Disclosure of taxpayer information
§ 42-2055 - Taxpayer assistance orders
§ 42-2057 - Agreement for installment payments of tax
§ 42-2058 - Basis for evaluating employee performance
§ 42-2059 - Additional audits or proposed assessments prohibited; exceptions
§ 42-2060 - Refund if items of income transfer from one year to another
§ 42-2061 - Expedited review of jeopardy assessments
§ 42-2062 - Abatement of penalties and fees; definition
§ 42-2063 - Department responsibilities; decision deadlines; definition
§ 42-2064 - Reimbursement of fees and other costs; definitions
§ 42-2065 - Abatement of interest for errors or delays caused by the department
§ 42-2066 - Statute of limitations on tax debts
§ 42-2067 - Limitation on the use of pseudonyms by department employees
§ 42-2068 - Suspension of running of period of limitations during taxpayer disability
§ 42-2069 - Taxpayer communications with practitioners; confidentiality; definitions
§ 42-2070 - Prohibited audit techniques
§ 42-2071 - Reimbursement of bank costs caused by erroneous tax levies
§ 42-2072 - Stay of enforcement actions pending offer in compromise
§ 42-2073 - Report of employee misconduct; definition
§ 42-2074 - Equitable relief from joint and several liability
§ 42-2075 - Audit duration; applicability; initial audit contact
§ 42-2076 - Audit results; documentation
§ 42-2077 - Distribution of tax decisions; definitions
§ 42-2078 - New interpretation or application of law; affirmative defense; definition
§ 42-2151 - Providing business and employer identifiers, licenses, numbers and other forms
§ 42-2152 - List of agencies having authority over starting and conducting business
§ 42-2153 - Questionnaire of proposed business
§ 42-2154 - Limitation on requirements of article
§ 42-2201 - Election for relief from joint and several liability; definition
§ 42-2202 - Separate liability election; definition
§ 42-2252 - Protection from order to produce computer software source code; exceptions
§ 42-2253 - Authorized subpoenas
§ 42-2254 - Safeguards and protections
§ 42-2302 - Managed audit agreements
§ 42-2303 - Managed audit operations; appeal
§ 42-2304 - Interest and penalties; refunds
§ 42-3002 - Preemption by state of luxury taxation
§ 42-3003 - Powers of administration and regulation
§ 42-3005 - Agents and other employees; bond; credentials; removal
§ 42-3006 - Tax stamps; general requirements
§ 42-3008 - Refunds; definitions
§ 42-3009 - Exemption for articles and substances sold in interstate commerce
§ 42-3010 - Transaction invoices and other records; retention period
§ 42-3052 - Classifications of luxuries; rates of tax
§ 42-3102 - Distribution to state general fund
§ 42-3103 - Monies allocated for state school aid
§ 42-3104 - Monies allocated to the corrections fund
§ 42-3151 - Inspection of records and stocks of luxuries
§ 42-3152 - Personal liability for tax, increases, interest, penalties and collection charges
§ 42-3153 - Remedies for collection
§ 42-3251 - Levy and collection of tobacco tax
§ 42-3251.01 - Levy and collection of tobacco tax
§ 42-3251.02 - Levy and collection of tobacco tax for smoke-free Arizona fund
§ 42-3252 - Disposition of monies
§ 42-3302 - Levy; rates; disposition of revenues
§ 42-3303 - Tax on the consumer; precollection and remission by distributor
§ 42-3305 - Enforcement; penalty for failure to precollect and remit tax; violation; classification
§ 42-3307 - Preemption by state
§ 42-3308 - Agreements between the department and tribal tax authorities; definition
§ 42-3351 - Bonds required of liquor wholesalers; exemption
§ 42-3352 - Reports of distillers and manufacturers
§ 42-3353 - Return and payment by cider or malt liquor wholesalers
§ 42-3354 - Return and payment by spirituous or vinous liquor wholesalers
§ 42-3356 - Bonds required of farm wineries and direct shipment licensees; exemption
§ 42-3371 - Levy and collection of tax on cigarettes, cigars and other forms of tobacco
§ 42-3372 - Disposition of monies
§ 42-3401 - Tobacco distributor licenses; application; conditions; revocations and cancellations
§ 42-3402 - Contraband tobacco products
§ 42-3403 - Tobacco product retailers; vehicle as place of business prohibited; exceptions
§ 42-3404 - Exemptions and exclusions of certain tobacco products from tobacco taxes
§ 42-3451 - Acquisition and possession of cigarettes and roll-your-own tobacco; definitions
§ 42-3452 - Payment of tax required to sell, distribute or transfer tobacco products
§ 42-3453 - Presumption of tax on unstamped cigarettes
§ 42-3456 - Tax stamps as indicia of taxes paid; exception; definitions
§ 42-3457 - Unstamped cigarettes
§ 42-3458 - Discount purchases of tax stamps; refund, redemption and rebate amounts
§ 42-3460 - Redemption of unused or spoiled tax stamps and meter registration; definitions
§ 42-3461 - Unlawful use of stamps; classification; definition
§ 42-3462 - Cigarette and roll-your-own tobacco; filing requirements; definition
§ 42-3501 - Return and payment by distributors of tobacco products other than cigarettes
§ 42-3502 - Transport of untaxed other tobacco products prohibited; exceptions; definition
§ 42-3503 - Acquisition and possession of untaxed other tobacco products; definitions
§ 42-5002 - Exclusions from gross income, receipts or proceeds
§ 42-5003 - Administration and enforcement of article; employees; bonds
§ 42-5004 - Department records
§ 42-5006 - Taxpayer bonds; out of state licensed contractors and manufactured building dealers
§ 42-5007 - Taxpayer security; out-of-state prime contractors; definition
§ 42-5008 - Levy of tax; purposes; distribution
§ 42-5008.01 - Liability for amounts equal to retail transaction privilege tax due
§ 42-5010 - Rates; distribution base
§ 42-5010.01 - Transaction privilege tax; additional rate increment
§ 42-5012 - Sales between affiliated persons
§ 42-5014 - Return and payment of tax; estimated tax; extensions; abatements; definitions
§ 42-5015 - Filing by electronic means
§ 42-5016 - Credit for telecommunications service revenue reductions
§ 42-5017 - Credit for accounting and reporting expenses; definition
§ 42-5019 - Reporting sales made in more than one class
§ 42-5020 - Persons engaged in more than one business
§ 42-5021 - Payment of additional taxes after audit
§ 42-5022 - Burden of proving sale not at retail
§ 42-5023 - Presumption as to tax base
§ 42-5024 - Personal liability for tax; remedies for collection
§ 42-5025 - Failure or refusal to permit examination of records; classification
§ 42-5026 - Failure to file return; notice; hearing; levy of tax
§ 42-5027 - Enjoining defaulting taxpayer from continuing in business
§ 42-5028 - Failure to pay; personal liability
§ 42-5029 - Remission and distribution of monies; withholding; definition
§ 42-5029.01 - Qualifying Indian tribe; report; accounting procedures; definitions
§ 42-5029.02 - Distribution of revenues for education; definitions
§ 42-5030 - Transfers to the Arizona convention center development fund; distributions
§ 42-5030.01 - Distribution of revenues for school facilities
§ 42-5031 - Distribution of multipurpose facility revenues to district
§ 42-5032.01 - Distribution of revenues for tourism and sports authority
§ 42-5033.01 - Use of population estimates for state shared revenues
§ 42-5034 - Determination of place of business for distribution of tax monies
§ 42-5034.01 - Mobile telecommunications services; definitions
§ 42-5036 - Procedure upon variance between county share of tax monies received and budget estimate
§ 42-5038 - Transaction and privilege taxes independent of other taxes
§ 42-5039 - Qualified destination management companies; definitions
§ 42-5040 - Sourcing of certain transactions involving tangible personal property; definitions
§ 42-5041 - Assessment of fees; integrated tax system modernization project; fund
§ 42-5042 - Online lodging operators; requirements; civil penalty; definitions
§ 42-5043 - Liability; marketplace facilitators; remote sellers; refund claims; audits; definition
§ 42-5061 - Retail classification; definitions
§ 42-5061; Version 2 - Retail classification; definitions
§ 42-5062 - Transporting classification
§ 42-5063 - Utilities classification; definitions
§ 42-5064 - Telecommunications classification; definitions
§ 42-5065 - Publication classification; definition
§ 42-5066 - Job printing classification
§ 42-5067 - Pipeline classification
§ 42-5068 - Private car line classification
§ 42-5069 - Commercial lease classification; definitions
§ 42-5070 - Transient lodging classification; definition
§ 42-5071 - Personal property rental classification; definitions
§ 42-5072 - Mining classification; definition
§ 42-5072; Version 2 - Mining classification; definition
§ 42-5073 - Amusement classification
§ 42-5074 - Restaurant classification
§ 42-5075 - Prime contracting classification; exemptions; definitions
§ 42-5076 - Online lodging marketplace classification; definitions
§ 42-5102 - Tax exemption for sales of food; nonexempt sales
§ 42-5123 - Records of transaction
§ 42-5153 - Exclusions from sales price
§ 42-5154 - Registration of retailers
§ 42-5155 - Levy of tax; tax rate; purchaser's liability
§ 42-5156 - Tangible personal property provided under a service contract or warranty; definition
§ 42-5157 - Motor vehicles removed from inventory; service vehicles
§ 42-5158 - Motor vehicles used by motor vehicle manufacturers
§ 42-5161 - Collection from purchaser; receipt; tax as debt to state
§ 42-5162 - Monthly return; time for payment; extension of time; quarterly payment
§ 42-5163 - Personal liability for tax; remedies for collection
§ 42-5164 - Disposition of revenue
§ 42-5165 - Retailer; advertising absorption of tax prohibited; penalty
§ 42-5166 - Diesel fuel imported and used by locomotives; exemption
§ 42-5167 - Use tax direct payment
§ 42-5168 - Use tax percentage based reporting; definitions
§ 42-5203 - Sales at retail; exemption
§ 42-5204 - Computation of the net severance base
§ 42-5205 - Administration; allocation of revenues
§ 42-5206 - Sales between affiliated persons
§ 42-5252 - Levy of tax; applicability
§ 42-5253 - Remission and distribution of revenues
§ 42-5301 - Definition of municipal water delivery system
§ 42-5302 - Levy and payment of tax
§ 42-5304 - Disposition of revenues
§ 42-5353 - Administration; disposition of revenues
§ 42-5403 - Administration of tax; distribution of revenues
§ 42-5452 - Levy and rate of tax; effect of federal excise tax
§ 42-6004 - Exemption from municipal tax; definitions
§ 42-6004; Version 2 - Exemption from municipal tax; definitions
§ 42-6005 - Unified audit committee; audits
§ 42-6006 - Municipal elections on tax issues
§ 42-6007 - Mobile telecommunications services; definitions
§ 42-6008 - Municipal interest rates
§ 42-6009 - Online lodging; definitions
§ 42-6013 - Electronic consolidated real property management tax returns; definition
§ 42-6014 - Municipal jet fuel excise tax
§ 42-6015 - Municipal transaction privilege tax; food; exemption
§ 42-6016 - Mobile food vendors; definitions
§ 42-6054 - Modifications to model city tax code; notice and hearing
§ 42-6055 - Authority of municipalities to provide retroactive relief from model city tax code
§ 42-6056 - Municipal tax hearing office
§ 42-6101 - Definition of population
§ 42-6102 - Administration; exception
§ 42-6103 - County general excise tax; authority to levy; rate; distribution; use of proceeds
§ 42-6106 - County transportation excise tax
§ 42-6107 - County transportation excise tax for roads
§ 42-6109 - Jail facilities excise tax; maintenance of effort; definition
§ 42-6109.01 - Jail facilities excise tax; maintenance of effort; definitions
§ 42-6110 - County use tax on electricity
§ 42-6111 - County capital projects tax
§ 42-6112 - County excise tax for county judgment bonds
§ 42-6113 - County excise tax on coal mining
§ 42-6202 - Commercial government property lease excise tax; database
§ 42-6204 - Payment; return; interest; penalty; annual reports
§ 42-6205 - Disposition of revenue
§ 42-6208 - Exempt government property improvements
§ 42-6210 - Park property lease excise tax
§ 42-11002 - Property subject to taxation
§ 42-11003 - Double taxation prohibited
§ 42-11004 - Payment of tax as prerequisite to testing validity
§ 42-11005 - Suit to recover illegally levied, assessed or collected tax; refund
§ 42-11006 - Injunctive relief prohibited
§ 42-11007 - Evidentiary value of records
§ 42-11008 - Validity of assessment despite irregularities in the roll
§ 42-11009 - Public access to valuation and assessment information
§ 42-11051 - General powers of department relating to property valuation
§ 42-11052 - Investigating and prosecuting violations
§ 42-11053 - Investigating property valuations
§ 42-11054 - Standard appraisal methods and techniques
§ 42-11056 - Department records of valuations; notifying department of changes in valuations
§ 42-11057 - Client county equipment capitalization fund
§ 42-11102 - Exemption for government property; application of procedural provisions
§ 42-11103 - Exemption for government bonded indebtedness; application of procedural provisions
§ 42-11104 - Exemption for educational and library property
§ 42-11105 - Exemption for health care property
§ 42-11106 - Exemption for apartments for elderly residents or residents with disabilities
§ 42-11107 - Exemption for institutions for relief of indigent or afflicted
§ 42-11108 - Exemption for grounds and buildings owned by agricultural societies
§ 42-11109 - Exemption for religious property; affidavit
§ 42-11110 - Exemption for cemeteries
§ 42-11111 - Exemption for property of widows and widowers and persons with disabilities
§ 42-11112 - Exemption for observatories
§ 42-11113 - Exemption for land and buildings owned by animal control and humane societies
§ 42-11114 - Exemption for property held for conveyance as parkland; recapture
§ 42-11115 - Exemption for property held to preserve or protect scientific resources
§ 42-11116 - Exemption for property of arts and science organizations
§ 42-11117 - Exemption for property of volunteer fire departments
§ 42-11119 - Exemption for property of volunteer roadway cleanup and beautification organizations
§ 42-11120 - Exemption for property of veterans' organizations
§ 42-11121 - Exemption for property of charitable community service organizations
§ 42-11122 - Exemption for trading commodities
§ 42-11123 - Exemption for animal and poultry feed
§ 42-11124 - Exemption for possessory interests for educational or charitable activities
§ 42-11125 - Exemption for inventory, materials and products
§ 42-11126 - Exemption for production livestock and animals; definition
§ 42-11127 - Exempt personal property
§ 42-11127; Version 2 - Exempt personal property
§ 42-11128 - Exemption for personal property in transit; violation; classification
§ 42-11129 - Exemption for property of fraternal societies
§ 42-11130 - Exemption for public library organizations
§ 42-11131 - Exemption for low income Indian housing; definitions
§ 42-11132 - Property leased to educational institutions
§ 42-11132.01 - Property leased to a church, religious assembly or religious institution
§ 42-11132.02 - Property leased to veterans' organization; definition
§ 42-11133 - Exemption for affordable housing projects; definition
§ 42-11151 - Procedure, affidavits and forms
§ 42-11152 - Affidavit; electronic submission; acknowledgment of receipt; false statements
§ 42-11153 - Deadline for filing affidavit
§ 42-11154 - Establishing nonprofit status
§ 42-11155 - Property owned by charitable institutions but used for other purposes
§ 42-12001 - Class one property
§ 42-12002 - Class two property
§ 42-12003 - Class three property; definition
§ 42-12004 - Class four property
§ 42-12005 - Class five property
§ 42-12006 - Class six property
§ 42-12007 - Class seven property
§ 42-12008 - Class eight property
§ 42-12009 - Class nine property
§ 42-12010 - Purpose of classification of property
§ 42-12051 - Treatment of partially completed or vacant improvements; notification; exception
§ 42-12052 - Review and verification of class three property; civil penalty; appeals
§ 42-12054 - Change in classification of owner-occupied residence
§ 42-12055 - Review of and appeal from classification
§ 42-12056 - Renewable energy systems valuation; definition
§ 42-12057 - Criteria for renewable energy property
§ 42-12058 - Registry of real property burdened by conservation easements
§ 42-12102 - Application for classification as historic property; period of classification
§ 42-12103 - Review of application by state historic preservation officer; approval or denial
§ 42-12104 - Valuation and assessment
§ 42-12106 - Effect of changing circumstances
§ 42-12151 - Definition of agricultural real property
§ 42-12153 - Application for classification of property used for agricultural purposes
§ 42-12154 - Approval of nonconforming property
§ 42-12155 - Notice of approval or disapproval; appeal
§ 42-12156 - Notice of change in use
§ 42-12157 - Recapture and penalty for false information or failure to notify of change in use
§ 42-12158 - Inspections by county assessor
§ 42-12159 - Restoration of agricultural classification and valuation; refund
§ 42-13002 - Relationship between department and county assessors
§ 42-13003 - Report on property that has not been appraised
§ 42-13004 - Data processing equipment and systems
§ 42-13005 - Sales-ratio studies
§ 42-13006 - Qualifications of appraisers and assessing personnel; certification program
§ 42-13007 - Education, training and certification advisory committee
§ 42-13051 - Duties of county assessor
§ 42-13052 - Continuing valuation of class two, three and four property
§ 42-13053 - Exception list; review of valuation
§ 42-13055 - Reducing minimum value for property in use
§ 42-13101 - Valuation of agricultural land
§ 42-13102 - Statement of agricultural lease
§ 42-13151 - Definition of golf course
§ 42-13152 - Computing valuation of golf courses
§ 42-13154 - Covenant not to convert golf course to another use; violation; penalty
§ 42-13201 - Definition of shopping center
§ 42-13202 - Exclusive method and procedure for valuing shopping centers; confidentiality
§ 42-13204 - Election to use income method of valuation initially
§ 42-13205 - Valuation method applied on appeal
§ 42-13206 - Valuation of dedicated parking or common areas
§ 42-13251 - Equalization of valuations by department
§ 42-13252 - Scope of equalization
§ 42-13253 - Notice of equalization order
§ 42-13254 - Date of issue; effective date
§ 42-13256 - Adjustments of equalized property values by assessor
§ 42-13257 - Report to property tax oversight commission
§ 42-13301 - Limited property value
§ 42-13302 - Determining limited value in cases of modifications, omissions and changes
§ 42-13304 - Exemptions from limitation
§ 42-13352 - Determining valuation of property of manufacturers, assemblers or fabricators
§ 42-13353 - Depreciated values of personal property of manufacturers, assemblers and fabricators
§ 42-13354 - Assessing personal property construction work in progress; definition
§ 42-13355 - Assessing clean rooms as personal property; definition
§ 42-13401 - Exclusive method of identifying and valuing common areas
§ 42-13402 - Identifying common areas; definition