{"data":{"id":"us-az/a.r.s.-42-14404","jurisdiction":"us-az","citation":"A.R.S. § 42-14404","heading":"Apportionment of valuation","body":"A. On or before November 30 of each year, the department shall:\n\n1. Apportion the valuation among the several counties, cities, towns and special taxing districts through which the company's lines run.\n\n2. Transmit a statement of the company's locations, descriptions and valuations to the respective county assessors.\n\nB. The counties, municipalities and districts shall tax the company as railroad companies are taxed under article 8 of this chapter.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/14404.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"73c23bdc847c08f7883e37e034ef59d8e577f991f8b137da8fc2cef9833842b7","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-14403","next":"us-az/a.r.s.-42-14501"},"notice":"GroundRules: Original legal text. Not legal advice."}