{"data":{"id":"us-az/a.r.s.-42-14102","jurisdiction":"us-az","citation":"A.R.S. § 42-14102","heading":"Annual determination of valuation","body":"The department shall annually determine the valuation of all producing oil, gas and geothermal resource interests in this state in the manner prescribed by this article.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/14102.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"0d971778bcfefcb2394a31042d135de6ebd0166ab2b2d323adc2625569442234","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-14101","next":"us-az/a.r.s.-42-14103"},"notice":"GroundRules: Original legal text. Not legal advice."}