Arizona § 42-14106 - Separate listing, assessment and taxation
Full text of Arizona Arizona Revised Statutes § 42-14106 — Separate listing, assessment and taxation, with citation guidance and answers to common questions.
§ 42-14106. Separate listing, assessment and taxation
If producing oil, gas and geothermal resource interests are owned by a person other than the owner of the land, they shall be listed, the valuation shall be determined and the interests shall be taxed individually as separate parcels of real estate separate from the land.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-14106
What does Arizona Revised Statutes § 42-14106 cover?
Section 42-14106 ("Separate listing, assessment and taxation") 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 § 42-14106?
A common citation format is "Arizona Revised Statutes § 42-14106" (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 § 42-14106 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.