{"data":{"id":"us-az/a.r.s.-42-14051","jurisdiction":"us-az","citation":"A.R.S. § 42-14051","heading":"Annual determination of valuation","body":"The department shall annually determine, in the manner prescribed by this article, the valuation of:\n\n1. Producing mines.\n\n2. Personal property used on producing mines.\n\n3. Improvements to producing mines.\n\n4. Mills and smelters that are operated in conjunction with producing mines.\n\n5. Closed mines as provided by section 42-14054.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/14051.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"eda161c506ea0df662333eb1868dcb386e78e7785a9804a39c83f9718e6cc506","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-14006","next":"us-az/a.r.s.-42-14052"},"notice":"GroundRules: Original legal text. Not legal advice."}