{"data":{"id":"us-az/a.r.s.-42-12005","jurisdiction":"us-az","citation":"A.R.S. § 42-12005","heading":"Class five property","body":"For purposes of taxation, class five is established consisting of:\n\n1. Real and personal property of railroad companies used in the continuous operation of railroads that are valued at full cash value under chapter 14, article 8 of this title.\n\n2. Real and personal property used in the operation of private car companies that are valued at full cash value under chapter 14, article 7 of this title.\n\n3. Flight property that is valued at full cash value under chapter 14, article 6 of this title.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/12005.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"646e7e4cd5b87c8ec29f63675e9faefadc7dd38539e8c08f2b964922e9ff4f98","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-12004","next":"us-az/a.r.s.-42-12006"},"notice":"GroundRules: Original legal text. Not legal advice."}