Arizona § 42-14053 - Determining and reporting valuation of producing mines and mining property
Full text of Arizona Arizona Revised Statutes § 42-14053 — Determining and reporting valuation of producing mines and mining property, with citation guidance and answers to common questions.
§ 42-14053. Determining and reporting valuation of producing mines and mining property
A. On or before August 31 of each year, the department shall find the full cash value of:
1. Patented and unpatented producing mines.
2. Personal property used on producing mines.
3. Improvements to producing mines.
4. Mills and smelters that are operated in conjunction with producing mines.
B. On or before November 30 of each year, the department shall transmit the valuations of these properties in each taxing district to the respective county assessors.
C. The valuations required by this section are the values determined as of January 1 of the valuation year.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-14053
What does Arizona Revised Statutes § 42-14053 cover?
Section 42-14053 ("Determining and reporting valuation of producing mines and mining property") 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 § 42-14053?
A common citation format is "Arizona Revised Statutes § 42-14053" (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 § 42-14053 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.