Arizona § 42-14305 - Determination of valuation
Full text of Arizona Arizona Revised Statutes § 42-14305 — Determination of valuation, with citation guidance and answers to common questions.
§ 42-14305. Determination of valuation
A. On or before June 15 of each year, the department shall determine the full cash value of the company's property in this state whether it is used in intrastate or interstate business. That value constitutes the full cash value of the property of the private car company in this state for that year.
B. The valuation required by this section is the value determined as of January 1 of the valuation year.
C. The department shall immediately transmit the valuation to the private car company by first class mail or by e-mail.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-14305
What does Arizona Revised Statutes § 42-14305 cover?
Section 42-14305 ("Determination of 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 § 42-14305?
A common citation format is "Arizona Revised Statutes § 42-14305" (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 § 42-14305 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.