reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-14205 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14205 - Adjustments to base value to reflect market value

42-14205.  Adjustments to base value to reflect market value To accurately assess ongoing business operations,  income and property,  the department shall adjust the base value used to determine the full cash value of pipeline property as necessary to reflect changed circumstances. The circumstances that require adjustments to the base value are as follows: 1. There is a final ruling by a court of competent jurisdiction in this state that the full cash value of a pipeline in this state using the method prescribed by section 42-14204 is more than the market value of the pipeline property using standard appraisal methods and techniques. In such cases,  the final full cash value of the system plant in service determined by the court for the most recent tax year involved in any such tax appeal is the base value for the subsequent tax year,  and the department shall adjust all valuations for future years pursuant to section 42-14204. 2. There is an agreement between a pipeline company and the department that is the result of a pending tax appeal,  in which the parties enter into a binding stipulation,  approved by a court of competent jurisdiction,  to adjust the full cash value of the system plant in service as of a specific valuation date. In such cases,  the department shall adjust the base value as set forth in the stipulation. 3. There is an agreement between a pipeline company and the department to correct an error in the calculation of the full cash value of the system plant in service for a pipeline that operates in this state. In such cases,  the department shall adjust the base value as set forth in the agreement. Any agreement to adjust the base value to correct such an error shall be in writing and signed by the director and an officer of the pipeline company before the base value is adjusted.
AZ Rev Stat § 42-14251 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14251 - Definitions

42-14251.  Definitions In this article,  unless the context otherwise requires: 1. " Air commerce"  means the scheduled transportation by aircraft of persons or property for hire in interstate,  intrastate or international transportation. 2. " Aircraft"  means any device that is used or designed for navigation or flight through the air. 3. " Aircraft time"  means the number of minutes in the preceding calendar year in which flight property was in the possession of an airline company. 4. " Airline company"  means any person who directly or indirectly undertakes to engage in the business of scheduled air commerce. 5. " Fleet type"  means aircraft type and model. 6. " Flight property"  means all airline company aircraft of the types used in this state except aircraft that are permanently removed from operations. 7. " Operating" ,  " operations"  or " operated"  means regularly scheduled aircraft landings or takeoffs. 8. " Original cost"  means the capitalized acquisition cost to the original purchaser from the manufacturer of airframes and engines plus substantial modifications. If the acquisition cost cannot be determined,  original cost means the manufacturer's original list price for the model,  type and year plus substantial modifications. 9. " Person"  means any individual,  corporation,  firm,  partnership,  company or association and includes a guardian,  trustee,  executor,  administrator,  receiver or conservator or any person who acts in a fiduciary capacity. 10. " Small flight property"  means all airline company aircraft of the types that are used in this state,  not permanently removed from operations,  with a maximum passenger capacity of less than fifty-six seats and a maximum payload capacity of less than eighteen thousand pounds. 11. " State ground time"  means the number of minutes that flight property is considered to be on the ground in this state during the preceding calendar year and is computed by multiplying the number of departures of flight property in this state during the preceding calendar year by forty-five. 12. " System ground time"  means the number of minutes that flight property is on the ground systemwide during the preceding calendar year and is computed by subtracting the number of revenue and nonrevenue airborne minutes of all flight property during the preceding calendar year from aircraft time.
AZ Rev Stat § 42-14252 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14252 - Annual determination of valuation

42-14252.  Annual determination of valuation The valuation of flight property and small flight property of airline companies operating in this state shall be determined annually by the department in the manner prescribed by this article.
AZ Rev Stat § 42-14253 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14253 - Annual report for purposes of determining valuation; failure to file; penalty; forfeiture of appeal rights

42-14253.  Annual report for purposes of determining valuation;  failure to file;  penalty;  forfeiture of appeal rights A. On or before April 1 of each year each company that operates in air commerce in this state shall file a report with the department under oath stating specifically the information prescribed by the department to allow it to determine the valuation required by this article. The department shall consider the information in the report in determining the valuation under this article,  but that information is not conclusive. B. On written request and for good cause shown,  the director may extend the time for filing the report required by this section. C. If a company that operates in air commerce fails to file the report on or before April 1 of the valuation year,  or the extended due date if an extension is granted,  the department shall: 1. Estimate the value of the property based on one hundred five per cent of the preceding year's full cash value or on any information that is available to the department. 2. Also assess a penalty in the amount of the lesser of: (a) One-half of one per cent of the value that is estimated by the department. (b) One hundred dollars per day for each day the company fails to file the report beyond the due date. D. If the report is not filed by May 20 of the valuation year,  the company forfeits its right to appeal the valuation and classification pursuant to section 42-14005.
AZ Rev Stat § 42-14254 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14254 - Determination of value

42-14254.  Determination of value A. On or before August 31 the department shall determine the full cash value of all flight property that is operated in this state in air commerce by each airline company. The full cash value is the value determined as of January 1 of the valuation year. B. The department shall: 1. Determine the valuation of flight property by fleet type. 2. Determine the valuation of each fleet type by the original cost less depreciation. 3. Compute depreciation using fifteen year straight line depreciation to salvage value. Salvage value is: (a) Ten per cent of original cost of aircraft that are out of production. (b) Twenty-five per cent of original cost of aircraft that are being manufactured as of January of the valuation year. 4. Allow additional obsolescence if supported by market evidence. C. Small flight property that is operated in this state in air commerce shall be valued at thirty per cent of its original cost less depreciation and additional allowed obsolescence. D. The department shall determine the valuation that is apportioned to this state of each fleet type as the proportion of the total valuation determined on the basis of the total of the following percentages: 1. Fifty per cent of the percentage that the total state ground time during the preceding calendar year is of the total system ground time during the preceding calendar year. 2. Fifty per cent of the percentage that the total mileage scheduled within this state of the fleet type on flights operated in this state during the preceding calendar year is of the total mileage scheduled within and without this state of the fleet type during the preceding calendar year.
AZ Rev Stat § 42-14255 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14255 - Assessment, levy and collection of tax; limitation on small airline company tax

42-14255.  Assessment,  levy and collection of tax;  limitation on small airline company tax A. The department shall annually: 1. Enter in its records the full cash value as determined under this article of the flight property of the airline companies in this state. 2. Assess the property as provided by sections 42-12005 and 42-15005. 3. Levy a tax against the values so determined and assessed at a rate that equals the sum of the average rates for primary and secondary property taxes in the taxing jurisdictions in this state for the current year. 4. Collect the taxes according to the schedules prescribed by section 42-18052. 5. Deposit,  pursuant to sections 35-146 and 35-147,  the tax revenues in the state aviation fund. B. The tax imposed by this section is in lieu of all other ad valorem taxes on the flight property of airline companies in this state. C. Delinquent taxes bear interest at the rate determined pursuant to section 42-1123. D. The full cash values that are used for tax purposes pursuant to subsection A of this section are a matter of public record and are not confidential information under chapter 2,  article 1 of this title.
AZ Rev Stat § 42-14256 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14256 - Administrative review and appeal

42-14256.  Administrative review and appeal An airline company may apply for administrative review and appeal of any determination under this article pursuant to article 1 of this chapter.
AZ Rev Stat § 42-14257 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14257 - Debt; lien

42-14257.  Debt;  lien The tax imposed by this article: 1. Is a debt of the airline company. 2. May be collected by an action instituted and prosecuted by the attorney general on the director's request. 3. Is a lien pursuant to section 42-17154 against the assessed flight property. 4. Is also a lien against all other property of the taxpayer under section 42-1151.
AZ Rev Stat § 42-14301 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14301 - Definitions

42-14301.  Definitions In this article,  unless the context otherwise requires: 1. " Entire receipts"  means,  as applied to a private car company operating partly in and partly outside this state,  all earnings on business beginning and ending in this state,  and a proportion based on the proportion of mileage in this state to the entire mileage over which the business is done,  of earnings on all trans-state and interstate business passing through,  into or out of this state. 2. " Private car company"  means a person who is engaged in the business of operating,  furnishing or leasing cars,  whether or not owned by the person and regardless of what name is applied to the cars,  to be used for transporting or accommodating persons or freight over railroad lines that are located wholly or partially in this state and that are not owned,  leased or operated by that person.
AZ Rev Stat § 42-14302 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14302 - Situs and valuation of cars for tax purposes

42-14302.  Situs and valuation of cars for tax purposes A car that is described in section 42-14301,  paragraph 2 and that is used exclusively in this state or that is used partly in and partly outside this state: 1. Has a situs in this state for purposes of taxation. 2. Is subject to valuation under this article.
AZ Rev Stat § 42-14303 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14303 - Annual statement

42-14303.  Annual statement On or before April 1 each private car company shall file an annual statement with the department. The statement shall be in a form prescribed and furnished by the department and under the oath of a company officer who is designated by the company. The statement shall contain: 1. The name and nature of the business of the company,  whether the company is an individual,  association or corporation and under the laws of which state or country it is organized. 2. The location of its principal office. 3. The names and mailing addresses of the company's president,  secretary,  auditor,  treasurer,  superintendent and general manager and the officer designated by the company. 4. The entire receipts including all amounts that were earned or charged,  whether or not actually received,  for business done by the company in this state for the preceding calendar year. 5. The proportion of its entire receipts for business transacted in this state in connection with other persons for the year. 6. The total mileage made by the rolling stock of the company over railroads in this state and in other states during the same period. 7. The total miles of railroad in and outside this state over which the company's rolling stock has been run during the same period. 8. The average number of miles traveled by the cars of each class of cars during the year. 9. The number of cars necessary for the mileage traveled in this state,  under circumstances that ordinarily attend the use of cars,  and if different classes of cars are used by the company,  of each class of cars. 10. The full cash value on that date of the cars necessary to provide for mileage to be reported as required by this article. 11. The real and personal property owned by the company that is subject to taxation in this state and the location and full cash value of the property in the county or municipality where it is located. 12. Such other facts and information as the department requires.
AZ Rev Stat § 42-14304 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14304 - Failure to make annual statement; penalty; action for recovery; false or fraudulent statement; classification

42-14304.  Failure to make annual statement;  penalty;  action for recovery;  false or fraudulent statement;  classification A. If a private car company knowingly fails or refuses to file the statement required by this article,  the department shall assess a penalty in the amount of the lesser of: (a) One-half of one per cent of the value that is estimated by the department. (b) One hundred dollars per day for each day the company fails to file the statement after April 1. B. On the request of the director,  the attorney general shall institute an action in the name of this state to recover the penalty. C. If a private car company fails or refuses to make the statement or to furnish the department with the information it requests,  the department shall obtain the information in another manner. D. A person who makes a false or fraudulent statement with the intent to defeat or evade assessment is guilty of a class 2 misdemeanor.
AZ Rev Stat § 42-14305 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14305 - Determination of valuation

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.
AZ Rev Stat § 42-14306 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14306 - Administrative review of valuation

42-14306.  Administrative review of valuation A. On or before July 15 of each year,  a private car company may request in writing that the department review its valuation. The department shall rule on any review of valuation on or before August 31 and shall notify the private car company of its ruling by first class mail or e-mail. B. Representing a taxpayer before the department or appearing on a taxpayer's behalf is not considered to be the practice of law.
AZ Rev Stat § 42-14307 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14307 - Appeals

42-14307.  Appeals A. On or before October 1 a private car company may appeal the department's valuation of its property to the state board of equalization as provided by section 42-16158. The state board shall immediately notify the department of the appeal. B. The state board shall decide all private car company appeals on or before October 31. C. A private car company may also apply for administrative review and appeal of any determination under this article pursuant to article 1 of this chapter.
AZ Rev Stat § 42-14308 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14308 - Assessment, levy and collection of tax

42-14308.  Assessment,  levy and collection of tax A. The department shall annually: 1. Enter in its records the full cash value of each private car company in this state as determined under this article. 2. Assess the property as provided by sections 42-12005 and 42-15005. 3. Levy a tax against the values so determined and assessed at a rate that equals the sum of the average rates for primary and secondary property taxes in the taxing jurisdictions in this state for the current year. 4. Collect the taxes that are: (a) Due and payable on the following October 1. (b) Delinquent after the following November 1. 5. Deposit,  pursuant to sections 35-146 and 35-147,  the tax revenues in the state general fund. B. The tax imposed by this section is in lieu of all other taxes on the property and business of private car companies in this state except for the annual license tax and registration fee. C. Delinquent taxes bear interest at the rate determined pursuant to section 42-1123 for each subsequent month in which the tax remains unpaid. D. The full cash values that are used for tax purposes pursuant to subsection A of this section are a matter of public record and are not confidential information under chapter 2,  article 1 of this title.
AZ Rev Stat § 42-14309 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14309 - Debt; lien

42-14309.  Debt;  lien The tax imposed by this article: 1. Is a debt of the private car company. 2. May be collected by an action instituted and prosecuted by the attorney general on the director's request. 3. Is a lien pursuant to section 42-17154 against the private car property. 4. Is also a lien against all other property of the taxpayer under section 42-1151.
AZ Rev Stat § 42-14351 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14351 - Annual determination of valuation

42-14351.  Annual determination of valuation The department shall annually determine the valuation,  pursuant to this article,  of all operating property of railroad companies in this state in the manner provided by this article.
AZ Rev Stat § 42-14352 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14352 - Annual statement

42-14352.  Annual statement A. On or before April 1 of each year each person that owns,  operates or constructs a railroad in this state,  by its president,  secretary,  tax agent or principal accounting officer,  shall file with the department a sworn statement or schedule containing: 1. A statement of the railroad's right-of-way,  track and roadbed,  including: (a) The entire length in this and other states. (b) The proportion in each city,  town and county in this state. (c) The total length in this state. 2. The length of all sidetracks,  the aggregate length of sidetracks and the city,  town and county in which they are located. 3. A complete list of all depots,  station houses,  machine shops and other buildings that are located wholly or in part on the right-of-way,  and connected platforms,  fuel and water stations and machinery and tanks,  and showing: (a) Their size. (b) Their location as to city,  town and county. (c) The material of which they are constructed. (d) Their value. 4. The number of ties in the track per mile,  the weight per yard of iron or steel rails used in main tracks or sidetracks,  what joints are used in main tracks or sidetracks,  the ballasting of the tracks,  whether with rock,  gravel,  dirt or other material,  the length of time the iron and steel have been used and the length of time the road has been built. 5. A full list of the rolling stock,  distinctly stating the number,  class and value of locomotives and all kinds of cars that are owned or leased by the company and in this state at 12:00 noon on January 1. 6. The amount of capital stock authorized,  the number of shares into which the capital stock is divided,  the amount of capital stock paid up,  the market value of the stock or,  if it has no market value,  the actual value of the shares of stock and the amount and market value of outstanding bonded indebtedness. 7. A correct detailed inventory of the number,  kind and value of all tools and materials used for repairs and all other personal property. 8. A statement of the amount and value of the property designated in this section. 9. Any other information that the department requires. B. On written request by the secretary,  tax agent or principal accounting officer of any person that owns,  operates or constructs a railroad in this state and for good cause shown,  the director may enlarge or extend the time for filing the annual statement.
AZ Rev Stat § 42-14353 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14353 - Failure or refusal to make annual statement; penalty

42-14353.  Failure or refusal to make annual statement;  penalty A. If a railroad company fails or refuses to file the statement or schedule,  the department shall assess a penalty in the amount of the lesser of: 1. One-half of one per cent of the value that is estimated by the department. 2. One hundred dollars per day for each day the company fails to file the statement or schedule. B. A refusal to make the statement or schedule of any item constitutes a separate offense. C. The director may request the attorney general to commence an action in the name of this state to recover the penalty prescribed by subsection A.
AZ Rev Stat § 42-14354 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14354 - Determining valuation of railroad company operating property

42-14354.  Determining valuation of railroad company operating property A. On or before August 31 of each year the department shall determine the valuation as of January 1 of the valuation year of all operating property of railroad companies in the manner prescribed by this article. Property that a railroad company owns or leases but that is not used in operating the railroad is not considered to be operating property and shall be valued by the county assessor. B. Assessments shall: 1. Be made on the entire railroad in this state as provided by subsection A. 2. Include the franchise,  intangible values,  right-of-way,  roadbed,  rolling stock,  buildings and telecommunication lines and all other real and personal property used in operating the railroad.
AZ Rev Stat § 42-14356 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14356 - Adjustments to achieve comparability

42-14356.  Adjustments to achieve comparability In attempting to accurately assess ongoing business operations,  income and property,  adjustment may be necessary to minimize differences. The overall objective is to achieve comparability in determining appropriate stabilized income and typical property changes from prior years. Occurrences that may prompt such an adjustment: 1. Are extraordinary,  unusual and infrequent events. 2. Are material in nature,  of a character different from the typical or customary business operations,  not expected to recur frequently and not normally considered in evaluating the operating results of a business. 3. May include material increases or decreases in income and property as a result of such events as write-offs,  write-downs and changes in accounting methods or practices.