Arizona § 42-13352 - Determining valuation of property of manufacturers, assemblers or fabricators
Full text of Arizona Arizona Revised Statutes § 42-13352 — Determining valuation of property of manufacturers, assemblers or fabricators, with citation guidance and answers to common questions.
§ 42-13352. Determining valuation of property of manufacturers, assemblers or fabricators
A. The county assessor shall determine the valuation of both real and personal property valued under this article.
B. For purposes of determining the valuation of property valued under this article, the county assessor shall use standard appraisal methods and techniques as provided in section 42-11001, paragraph 6 and section 42-11054, except as otherwise provided in this article.
C. The taxable value of personal property is the result of acquisition costs less any appropriate depreciation as prescribed by the department. The taxable value shall not exceed the market value.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-13352
What does Arizona Revised Statutes § 42-13352 cover?
Section 42-13352 ("Determining valuation of property of manufacturers, assemblers or fabricators") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-13352?
A common citation format is "Arizona Revised Statutes § 42-13352" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-13352 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.