Arizona § 42-14357 - Transmitting valuation to taxing jurisdictions; apportionment
Full text of Arizona Arizona Revised Statutes § 42-14357 — Transmitting valuation to taxing jurisdictions; apportionment, with citation guidance and answers to common questions.
§ 42-14357. Transmitting valuation to taxing jurisdictions; apportionment
A. On or before November 30 of each year the department shall transmit to the county assessors of each county through or into which a railroad runs a statement showing:
1. The valuation of the property for each taxing jurisdiction as determined by a pro rata distribution of the valuation of the whole property specified in this article.
2. A description of the whole of the assessed property in the county, city, town, school districts and special districts by metes and bounds or other description sufficient for identification.
B. The assessment and pro rata distribution shall be made with reference to the value of the property belonging to the company or corporation that owns the railroad located in each county, city, town, school district and special district through which the railroad extends.
C. If the railroad company lies in several counties:
1. Its rolling stock shall be apportioned among them so that a portion of the rolling stock may be assessed in each county.
2. Each county's portion shall bear to the whole rolling stock the same ratio that the number of miles in that county bears to the whole number of miles located in this state.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-14357
What does Arizona Revised Statutes § 42-14357 cover?
Section 42-14357 ("Transmitting valuation to taxing jurisdictions; apportionment") 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 § 42-14357?
A common citation format is "Arizona Revised Statutes § 42-14357" (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 § 42-14357 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.