Arizona § 42-14203 - Determining and reporting valuation
Full text of Arizona Arizona Revised Statutes § 42-14203 — Determining and reporting valuation, with citation guidance and answers to common questions.
§ 42-14203. Determining and reporting valuation
A. On or before August 31 of each year, the department shall find the full cash value of the property of each pipeline that operates in this state.
B. The valuation required by this section is the value determined as of January 1 of the valuation year.
C. On or before November 30 of each year, the department shall transmit the locations, descriptions and valuations to the respective county assessors.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-14203
What does Arizona Revised Statutes § 42-14203 cover?
Section 42-14203 ("Determining and reporting valuation") 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 § 42-14203?
A common citation format is "Arizona Revised Statutes § 42-14203" (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 § 42-14203 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.