reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-14357 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14357 - Transmitting valuation to taxing jurisdictions; apportionment

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.
AZ Rev Stat § 42-14358 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14358 - Entering statement on assessment roll

42-14358.  Entering statement on assessment roll A. The board of supervisors of each county shall enter the statement and description provided by the department on the county assessment roll under appropriate columns with the total value of the assessed property carried out. B. The property of railroad companies is taxable on the assessments by the same officers and for the same purposes as property of individuals in the county.
AZ Rev Stat § 42-14401 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14401 - Definition of telecommunications company

42-14401.  Definition of telecommunications company In this article,  unless the context otherwise requires " telecommunications company"  means any person that owns communications transmission facilities and that provides public telephone or telecommunications exchange or inter-exchange access for compensation to effect two-way communication to,  from,  through or within this state.
AZ Rev Stat § 42-14402 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14402 - Annual statement; failure or refusal to make annual statement; penalty; action for recovery

42-14402.  Annual statement;  failure or refusal to make annual statement;  penalty;  action for recovery A. On or before April 1 of each year each telecommunications company,  under the oath of its chief officer in this state,  shall make and file a statement with the department in a form prescribed by the department and containing: 1. The name and nature of the business of the company,  whether 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 its president,  secretary,  tax agent,  auditor,  treasurer,  superintendent or general manager and the chief officer or managing agent in this state. 4. The par value and market value of its shares of stock. 5. A detailed schedule of the real property the company owns in this state including its location and valuation. 6. The total length of its lines in this state,  including lines that are controlled or used under lease or otherwise and the number of miles of lines in each county. 7. A complete and correct inventory of all other personal property it owned in this state on the preceding January 1,  where the property was located and its value. 8. The total gross receipts for the year ending January 1 from all sources and the portion of the receipts that was derived entirely in this state. 9. The operating expenses for the year ending January 1,  itemized or divided as required by the department. 10. The amount that was paid in dividends and the percentage the dividends bear to its capital. B. On written request by the secretary,  tax agent or principal accounting officer of a telecommunications company and for good cause shown,  the director may enlarge or extend the time for filing the annual statement. C. If a company fails or refuses to make the required statement: 1. The department shall obtain the information in another manner. 2. 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. D. The director may request the attorney general to commence an action in the name of this state to recover the penalty prescribed by subsection C.
AZ Rev Stat § 42-14404 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14404 - Apportionment of valuation

42-14404.  Apportionment of valuation A. On or before November 30 of each year,  the department shall: 1. Apportion the valuation among the several counties,  cities,  towns and special taxing districts through which the company's lines run. 2. Transmit a statement of the company's locations,  descriptions and valuations to the respective county assessors. B. The counties,  municipalities and districts shall tax the company as railroad companies are taxed under article 8 of this chapter.
AZ Rev Stat § 42-14501 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14501 - Definitions

42-14501.  Definitions In this article,  unless the context otherwise requires: 1. " Airport"  means any area of land or water designed and set aside for the landing and taking off of aircraft and used,  or to be used,  in the interest of the public for those purposes. 2. " Airport fuel delivery company"  means a company that meets all of the following requirements: (a) The company is owned exclusively by a consortium of certified air carriers. (b) The company is formed to provide its owners with jet fuel that is delivered by a fuel storage and hydrant delivery system at an airport in this state. (c) The company is reimbursed by its owners for costs necessary for its operation. (d) The company operates on a break-even cash accounting basis under which member contributions and other revenues are equal to the company's total costs of operation.
AZ Rev Stat § 42-14502 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14502 - Exclusive method and procedure of valuation

42-14502.  Exclusive method and procedure of valuation This article establishes the exclusive valuation methods and procedures for determining the valuation of property of an airport fuel delivery company.
AZ Rev Stat § 42-14503 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14503 - Computing valuation of airport fuel delivery company property; definitions

42-14503.  Computing valuation of airport fuel delivery company property;  definitions A. The department shall determine the valuation of all real and personal property of an airport fuel delivery company as follows: 1. Determine the base value. 2. Compute the asset change factor. 3. Multiply the base value by the asset change factor to compute the preliminary system value. If the asset change factor does not apply,  the preliminary system value is the system net book value of plant in service as of December 31 immediately preceding the current valuation year. 4. Add the value of construction work in progress,  materials and supplies and noncapitalized leased operating property to the preliminary system value. 5. Compute the allocation factor. 6. Multiply the sum computed pursuant to paragraph 4 of this subsection by the allocation factor. B. In this section,  unless the context otherwise requires: 1. " Allocation factor"  means the factor used to assign part of the system value to this state and is computed by dividing the total Arizona original cost of plant in service,  materials and supplies,  construction work in progress and noncapitalized leased operating property as of December 31 of the preceding calendar year by the corresponding total system original cost as of December 31 of the preceding calendar year. 2. " Asset change factor"  means the ratio derived from dividing the system net book value of plant in service as of December 31 immediately preceding the current valuation year by the system net book value of plant in service as of December 31 immediately preceding the prior valuation year. If the denominator is zero,  the asset change factor does not apply. 3. " Base value"  means the final full cash value of the system plant in service in the previous valuation year. If the property was not subject to property valuation in this state in the previous valuation year,  the value is the system net book value of plant in service plus the value of construction work in progress,  materials and supplies and noncapitalized leased operating property. If ownership changes,  the base value shall be transferred to the new owner. 4. " Construction work in progress"  means eighty-five per cent of the total of the value of the balances of work orders for plant in process of construction on the last day of the preceding calendar year. 5. " Noncapitalized leased operating property"  means property subject to an agreement that transfers the use of property to the lessee during the term of the lease and that is not capitalized on the lessee's balance sheet. 6. " Preliminary system value"  means the base value multiplied by the asset change factor. 7. " System net book value of plant"  means the original cost of the system plant in service less the related accumulated provision for depreciation. 8. " System value"  means the sum of the system value of plant in service,  construction work in progress,  materials and supplies and noncapitalized leased operating property.
AZ Rev Stat § 42-15001 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15001 - Assessed valuation of class one property

42-15001.  Assessed valuation of class one property The assessed valuation of class one property described in section 42-12001 is the following percentage of its full cash value or limited valuation,  as applicable: 1. Twenty-five percent through December 31,  2005. 2. Twenty-four and one-half percent beginning from and after December 31,  2005 through December 31,  2006. 3. Twenty-four percent beginning from and after December 31,  2006 through December 31,  2007.  4. Twenty-three percent beginning from and after December 31,  2007 through December 31,  2008. 5. Twenty-two percent beginning from and after December 31,  2008 through December 31,  2009. 6. Twenty-one percent beginning from and after December 31,  2009 through December 31,  2010. 7. Twenty percent beginning from and after December 31,  2010 through December 31,  2012. 8. Nineteen and one-half percent beginning from and after December 31,  2012 through December 31,  2013. 9. Nineteen percent beginning from and after December 31,  2013 through December 31,  2014. 10. Eighteen and one-half percent beginning from and after December 31,  2014 through December 31,  2015. 11. Eighteen percent beginning from and after December 31,  2015 through December 31,  2021. 12. Seventeen and one-half percent beginning from and after December 31,  2021 through December 31,  2022. 13. Seventeen percent beginning from and after December 31,  2022 through December 31,  2023. 14. Sixteen and one-half percent beginning from and after December 31,  2023 through December 31,  2024. 15. Sixteen percent beginning from and after December 31,  2024.
AZ Rev Stat § 42-15002 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15002 - Assessed valuation of class two property

42-15002.  Assessed valuation of class two property The following percentages apply to the full cash value or limited valuation,  as applicable,  as a basis for determining the assessed valuation of class two property described in section 42-12002: 1. Class two (R): sixteen percent through December 31,  2015 and fifteen percent beginning from and after December 31,  2015. 2. Class two (P): sixteen percent through December 31,  2015,  and fifteen percent beginning from and after December 31,  2015,  of the value exceeding the maximum amount of valuation of personal property that is exempt from taxation pursuant to section 42-11127. 3. Class two (C): fifteen percent.
AZ Rev Stat § 42-15003 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15003 - Assessed valuation of class three property

42-15003.  Assessed valuation of class three property The assessed valuation of class three property described in section 42-12003 is ten per cent of its full cash value or limited valuation,  as applicable.
AZ Rev Stat § 42-15004 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15004 - Assessed valuation of class four property

42-15004.  Assessed valuation of class four property The assessed valuation of class four property described in section 42-12004 is ten per cent of its full cash value or limited valuation,  as applicable.
AZ Rev Stat § 42-15005 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15005 - Assessed valuation of class five property

42-15005.  Assessed valuation of class five property The director shall annually determine percentages to apply as a basis for determining the assessed valuation of class five property described in section 42-12005 equal to the ratios that the total net assessed valuation of all taxable property for primary and secondary tax purposes in class one and class six,  paragraph 3 and personal property in class two bears to the total limited valuation used for primary tax purposes of such property,  and that ratio shall be used for primary tax purposes as required by federal law.
AZ Rev Stat § 42-15006 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15006 - Assessed valuation of class six property

42-15006.  Assessed valuation of class six property The assessed valuation of class six property described in section 42-12006 is five per cent of the full cash value or limited valuation of class six property,  as applicable.
AZ Rev Stat § 42-15007 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15007 - Assessed valuation of class seven property

42-15007.  Assessed valuation of class seven property The assessed valuation of class seven property described in section 42-12007 is the percentage of value prescribed for class one property by section 42-15001,  except that modifications intended to restore and rehabilitate the historic property as approved by the state historic preservation officer under section 42-12103 shall be assessed at one per cent for up to ten years.
AZ Rev Stat § 42-15008 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15008 - Assessed valuation of class eight property

42-15008.  Assessed valuation of class eight property The assessed valuation of class eight property described in section 42-12008 is the percentage of value prescribed for class four property by section 42-15004,  except that modifications intended to restore and rehabilitate the historic property as approved by the state historic preservation officer under section 42-12103 shall be assessed at one per cent for up to ten years.
AZ Rev Stat § 42-15009 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15009 - Assessed valuation of class nine property

42-15009.  Assessed valuation of class nine property The assessed valuation of class nine property described in section 42-12009 is one per cent of its full cash value or limited valuation,  as applicable.
AZ Rev Stat § 42-15010 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15010 - Applying assessment percentages

42-15010.  Applying assessment percentages A. In preparing the tax rolls,  the county assessor shall apply the appropriate percentage to the full cash value or limited property value of property,  as applicable,  to show the assessed valuation. B. If a parcel of property has more than one percentage applied to its full cash value under this section due to multiple uses,  the county assessor shall apply the percentage to the limited property value of the parcel in the same proportion and in the same manner as the parcel's full cash value.
AZ Rev Stat § 42-15051 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15051 - Time of assessment

42-15051.  Time of assessment Unless otherwise provided by law,  property is assessed for taxes levied under this title when its valuation is determined and lawfully placed on the roll.
AZ Rev Stat § 42-15052 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15052 - Compiling information; property report; examining documents; summoning witnesses

42-15052.  Compiling information;  property report;  examining documents;  summoning witnesses The county assessor may: 1. Demand from each person or firm or from the president,  cashier,  treasurer or managing agent of each corporation or association that owns,  claims,  controls or possesses property in the county a correct report under oath or affirmation of all property in the county that the person,  firm,  corporation or association owns,  claims,  possesses or controls. 2. Request information from each person,  firm,  corporation or association that bears on reporting or valuing taxable property. 3. Examine maps,  drawings,  books,  invoices and papers. 4. Summon witnesses to appear and compel them to provide the information.
AZ Rev Stat § 42-15053 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15053 - Duty to report personal property; exemption; contents of report; confidentiality

42-15053.  Duty to report personal property;  exemption;  contents of report;  confidentiality A. On or before February 1 of each year,  the assessor shall mail a form,  notice or demand to each person that owns or has charge or control of taxable personal property in this state. Each person shall prepare and deliver to the assessor a correct report of property on or before April 1 of each year. On written request and for good cause shown,  the assessor may extend for up to thirty days the time for filing the report. B. Property that is not required to be reported as provided by subsection D of this section is exempt from the reporting requirement of subsection A of this section. The county assessor may not require a person that owns or has charge or control of property that is not required to be reported as provided by subsection D of this section to apply to be exempt from the reporting requirement of subsection A of this section.  C. The duty to report taxable property pursuant to this section applies regardless of whether the person or entity that owns or has charge or control of the personal property also owns real property in the county with a value of $200 or more. D. The assessor shall not require a report of: 1. The breed,  number,  age or location of livestock on hand from individuals,  corporations,  partnerships or any other business if the livestock is exempt from taxation pursuant to article IX,  section 13,  Constitution of Arizona. 2. The personal property that is class two (P) property pursuant to section 42-12002,  paragraph 2 and that is used for agricultural purposes or that is class one,  subclasses 8 through 11 and 13 property pursuant to section 42-12001 and that is used in a trade or business that is exempt from taxation pursuant to article IX,  section 2,  subsection (6),  Constitution of Arizona. E. Every assessment made against property that is subject to taxation is valid whether or not the form,  notice or demand was sent or received. F. The department shall prescribe in detail the contents of property reports including the specific wording to be used by county assessors and the method of reporting property. The report shall not include any question that is not germane to the valuation function. G. A report that is furnished under this section: 1. Is not open to public inspection,  but the report may be used as evidence in any prosecution brought under section 42-15055. 2. May be subject to audit. On completing an audit or on discovering property that has not been reported,  any property that was found to have escaped taxation is liable for the amount of taxes due determined under chapter 16,  article 6 of this title,  plus a penalty equal to ten percent of that amount. The county treasurer shall credit monies received as penalties under this paragraph to the county general fund.
AZ Rev Stat § 42-15054 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15054 - Listing by assessor on failure to receive report; investigations

42-15054.  Listing by assessor on failure to receive report;  investigations A. If a person refuses on demand to give under oath or affirmation the report as required by section 42-15052 or 42-15053,  or if the owner of property that is not reported by another person is absent or unknown,  the assessor shall fill out a report for that person and shall include all taxable property that the assessor has reason to believe that the person owns,  possesses or controls. If the name of an absent owner is known to the assessor,  the property shall be assessed in that name,  but if the name is not known,  it shall be assessed to " unknown owners" . B. The assessor shall make such investigation as necessary to ensure that all property subject to taxation in the county is properly included on the assessor's property lists. C. If the assessor believes that a person has not returned a full and complete report of all property that the person possesses or controls,  the assessor may investigate as necessary to ascertain the extent and value of the property. The assessor shall conduct the investigation in such a manner that would discover and correct any errors in the taxpayer's favor as well as discover and correct any errors not in the taxpayer's favor.
AZ Rev Stat § 42-15055 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-15055 - Failing to file report; false information; classification; evading tax; penalty

42-15055.  Failing to file report;  false information;  classification;  evading tax;  penalty A. A person who knowingly fails to file any report of taxable property that is required by this article or to supply any information that is required by the assessor or the deputy assessor or who knowingly makes,  renders,  signs or verifies any false or fraudulent information is guilty of a class 2 misdemeanor. B. A person who knowingly fails or refuses to furnish the assessor with such information or material as demanded under section 42-15052 is guilty of a class 2 misdemeanor. C. If the person fails to deliver the report as required by section 42-15052,  the assessor shall add a penalty of an additional ten per cent to the value of the property for the tax year. D. If the person fails to file the report as required by section 42-15053,  the assessor shall add a penalty of an additional ten per cent to the value of the property for the tax year. If the person fails to prepare and deliver the report within the specified period,  but within thirty days thereafter,  the assessor may abate all or part of the penalty. E. Any property that is knowingly concealed,  removed,  transferred or misrepresented by the owner or agent of the owner to evade taxation is liable,  on discovery,  for the amount of the taxes due determined pursuant to section 42-15054,  plus a penalty equal to the amount of taxes due for the year in which the discovery was made.