reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-14051 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14051 - Annual determination of valuation

42-14051.  Annual determination of valuation The department shall annually determine,  in the manner prescribed by this article,  the valuation of: 1. Producing mines. 2. Personal property used on producing mines. 3. Improvements to producing mines. 4. Mills and smelters that are operated in conjunction with producing mines. 5. Closed mines as provided by section 42-14054.
AZ Rev Stat § 42-14052 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14052 - Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights

42-14052.  Annual report for determining valuation;  failure to file;  penalty;  forfeiture of appeal rights A. On or before April 1 of each year each company that is valued pursuant to this article shall file a report with the department,  under oath,  stating the information that the department requires to enable it to make a valuation of the company. 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 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 § 42-14053 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14053 - Determining and reporting valuation of producing mines and mining property

42-14053.  Determining and reporting valuation of producing mines and mining property A. On or before August 31 of each year,  the department shall find the full cash value of: 1. Patented and unpatented producing mines. 2. Personal property used on producing mines. 3. Improvements to producing mines. 4. Mills and smelters that are operated in conjunction with producing mines. B. On or before November 30 of each year,  the department shall transmit the valuations of these properties in each taxing district to the respective county assessors. C. The valuations required by this section are the values determined as of January 1 of the valuation year.
AZ Rev Stat § 42-14054 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14054 - Determining and reporting valuation of closed mines

42-14054.  Determining and reporting valuation of closed mines A. On or before August 31 of each year,  the department shall find the full cash value of all patented and unpatented mines that were producing mines on the first Monday in January of any of the three preceding years but that are no longer producing mines. B. On or before November 30 of each year,  the department shall transmit the valuations of these properties in each taxing district to the respective county assessors. C. The valuation required by this section is the value determined as of January 1 of the valuation year. D. The department shall value nonproducing mines for a period of three valuation years after the last valuation year in which it was valued as a producing mine.
AZ Rev Stat § 42-14101 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14101 - Definitions

42-14101.  Definitions In this article,  unless the context otherwise requires: 1. " Gas"  means: (a) Natural gas,  including casinghead gas. (b) All other hydrocarbons that are not defined as oil by this section. (c) Helium and other nonhydrocarbon substances of a gaseous nature. 2. " Geothermal resource"  has the same meaning prescribed in section 27-651. 3. " Gross production"  means all oil,  gas or geothermal resources that are produced and saved except: (a) Any interest of the United States or this state or of any other person or entity that is exempt under the laws of the United States or the constitution or laws of this state in any oil,  gas or geothermal resources or in the proceeds of oil,  gas or geothermal resources. (b) Oil,  gas or geothermal resources that are used in producing operations or for repressuring or recycling purposes to develop and operate the producer's interests in oil,  gas or geothermal resource wells in this state. 4. " Gross yield"  means the amount for which the gross production is sold in the immediate vicinity of the well or,  if not sold on the property,  the field or posted price or representative market price at the well of oil,  gas or geothermal resources that are transported from the property. 5. " Oil"  means crude petroleum oil and other hydrocarbons regardless of gravity that are produced at the well in liquid form by ordinary production methods and that are not the result of condensation of gas after it leaves the reservoir. 6. " Produced" ,  " producing"  or " production"  means any taking of oil or gas from any land in this state that is under the state's jurisdiction. 7. " Producer"  means a person who owns,  controls or leases,  either as lessor or lessee,  or who has any other interest in oil,  gas or geothermal resource lands or oil,  gas or geothermal resource wells on January 1 of each year if any person produced any oil,  gas or geothermal resource in any manner from the lands or wells during the preceding calendar year. Producer includes any person who owns any royalty or other interest in any oil,  gas or geothermal resources,  or its value,  whether produced by that person or by another person on that person's behalf,  either by lease,  contract or otherwise.
AZ Rev Stat § 42-14102 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14102 - Annual determination of valuation

42-14102.  Annual determination of valuation The department shall annually determine the valuation of all producing oil,  gas and geothermal resource interests in this state in the manner prescribed by this article.
AZ Rev Stat § 42-14103 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14103 - Annual report for determining valuation; violation; classification

42-14103.  Annual report for determining valuation;  violation;  classification A. On or before April 1 of each year each producer shall make and file with the department a return showing the producer's gross production and gross yield from each of the producer's producing properties for the immediately preceding calendar year. On request and for good cause the department may grant a thirty day extension of time for filing the report. B. The report shall show the county in which the production took place and the description of the property from which the oil,  gas or geothermal resource was produced. C. The producer or the producer's authorized representative shall verify the report. D. A producer who knowingly fails to file the report prescribed by this section or who knowingly files a false report is guilty of a class 2 misdemeanor.
AZ Rev Stat § 42-14104 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14104 - Determining and reporting valuation

42-14104.  Determining and reporting valuation A. On or before November 30 of each year the department shall transmit to the respective county assessors the valuation of the oil,  gas or geothermal resource interests of each producer for each of the producer's properties in the county as of January 1 of the valuation year. B. The valuation required by this section is the value determined as of January 1 of the valuation year. C. After determining the valuation of any producing oil,  gas or geothermal resource interest and before certifying the valuation to the county,  the department,  on the producer's application or on its own motion,  may change the valuation to properly reflect the gross yield from the oil,  gas or geothermal resource interest.
AZ Rev Stat § 42-14105 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14105 - Basis for valuing producing oil, gas and geothermal resource interests

42-14105.  Basis for valuing producing oil,  gas and geothermal resource interests A. Producing oil,  gas and geothermal resource interests shall be valued for tax purposes at the amount of the gross yield for the preceding calendar year. The gross yield is the valuation of the oil,  gas or geothermal resource interests of the lands from which the oil,  gas or geothermal resource is produced as of January 1 of the following year. B. This valuation does not affect the valuation of property other than producing oil,  gas or geothermal resource interests. C. Notwithstanding any other law,  the basis of valuation prescribed by this section is in lieu of any other method of valuing oil,  gas or geothermal resource interests and the oil,  gas and geothermal resource deposits for ad valorem tax purposes.
AZ Rev Stat § 42-14106 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14106 - Separate listing, assessment and taxation

42-14106.  Separate listing,  assessment and taxation If producing oil,  gas and geothermal resource interests are owned by a person other than the owner of the land,  they shall be listed,  the valuation shall be determined and the interests shall be taxed individually as separate parcels of real estate separate from the land.
AZ Rev Stat § 42-14151 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14151 - Annual determination of valuation; definition

42-14151.  Annual determination of valuation;  definition A. The department shall annually determine the valuation,  in the manner prescribed by this article,  of all property,  owned or leased,  and used by taxpayers in the following businesses: 1. Operation of a natural gas distribution system. 2. Operation of a water utility system. 3. Operation of a sewer system or wastewater treatment facility. 4. Operation of an electric generation facility. 5. Operation of an energy storage,  transmission or distribution system. B. For the purposes of this article,  " generation of electricity"  means the process of taking a source of energy,  including coal,  natural gas,  oil,  nuclear fuel or renewable sources and converting the energy into electricity to be delivered to customers through a transmission and distribution system.
AZ Rev Stat § 42-14152 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14152 - Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights

42-14152.  Annual report for determining valuation;  failure to file;  penalty;  forfeiture of appeal rights A. Except as provided by section 42-14155,  on or before April 1 of each year,  each company that is valued pursuant to this article shall file a report with the department,  under oath,  stating the information that the department requires to enable it to make a valuation of the property. On or before February 1 of each year,  the department shall send by mail or by e-mail to each company the forms for filing the report. 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 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 percent 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 percent 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 § 42-14153 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14153 - Determining and reporting valuation

42-14153.  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 property that is listed in section 42-14151 and that operates in this state. B. On or before November 30 the department shall transmit to the respective county assessors: 1. The valuations of these properties in each taxing district. 2. An estimate of the net valuation of properties that are subject to voluntary contributions pursuant to section 48-242. The taxing jurisdiction shall use the estimate to estimate the amount of voluntary contributions to be received for the purpose of finalizing budget and property tax levies pursuant to chapter 17 of this title. C. The valuations required by this section are the values determined as of January 1 of the valuation year.
AZ Rev Stat § 42-14155 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14155 - Valuation of renewable energy and storage equipment; definitions

42-14155.  Valuation of renewable energy and storage equipment;  definitions A. Through December 31,  2040,  the department shall determine the full cash value of taxable renewable energy and storage equipment in the manner prescribed by this section. B. The full cash value of renewable energy and storage equipment is twenty percent of the depreciated cost of the equipment. Depreciated cost shall be determined by deducting depreciation from taxable original cost. Depreciation shall not exceed ninety percent of the adjusted original cost. C. For the purposes of this section,  all energy storage equipment,  both colocated with renewable energy and stand-alone energy storage equipment,  qualifies for valuation pursuant to this section. D. For the purposes of this section: 1. " Depreciation"  means straight-line depreciation over the useful life,  as adopted by the department,  of the item of property.  2. " Electric utility scale"  means a person that is engaged in a business activity described in section 42-5063,  subsection A or such person's equipment or wholesale electricity suppliers.  3. " Energy storage"  means commercially available technology for electric utility scale that is capable of absorbing energy,  storing energy for a period of time and thereafter dispatching the energy and that uses mechanical,  chemical or thermal processes to store energy. 4. " Original cost"  means the actual cost,  without trending,  of acquiring or constructing property,  including additions,  retirements,  adjustments and transfers. 5. " Renewable energy and storage equipment"  means electric generation facilities,  electric transmission,  electric distribution,  energy storage,  gas distribution or combination gas and electric transmission and distribution and transmission and distribution cooperative property that is located in this state,  that is used or useful for generating,  storing,  transmitting or distributing electric power,  energy or fuel derived from solar,  wind or other nonpetroleum renewable sources not intended for self-consumption,  including materials and supplies and construction work in progress,  but excluding licensed vehicles and property valued under sections 42-14154 and 42-14156. 6. " Taxable original cost"  means the original cost reduced by the value of any investment tax credits,  production tax credits or cash grants in lieu of investment tax credits applicable to the taxable renewable energy and storage equipment.
AZ Rev Stat § 42-14157 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14157 - Allocation of electric transmission, distribution and generation values among taxing jurisdictions; definition

42-14157.  Allocation of electric transmission,  distribution and generation values among taxing jurisdictions;  definition A. The value of property computed under sections 42-14154,  42-14156 and 42-14159 shall be allocated among the various taxing jurisdictions as follows: 1. Combine the values for plant in service and materials and supplies pursuant to section 42-14154 or 42-14159 with the value of electric generation facilities pursuant to section 42-14156 for the owner or the combined group. 2. Combine the original plant in service costs and materials and supplies pursuant to section 42-14154 or 42-14159 with the original cost of generation plant facilities pursuant to section 42-14156 for the owner or the combined group. 3. Allocate the value determined under paragraph 1 of this subsection among the respective taxing jurisdictions in proportion to the original cost determined under paragraph 2 of this subsection. B. The unit value of environmental protection facilities under section 42-14154 or 42-14159 shall be allocated among the various taxing jurisdictions in proportion to the original cost of the environmental protection facilities of the owner or the combined group in the respective taxing jurisdiction. C. Construction work in progress determined under sections 42-14154,  42-14156 and 42-14159 shall be allocated among the various taxing jurisdictions on a situs basis separately from the unit value of environmental protection facilities. D. The unit value of renewable energy equipment determined under section 42-14155 shall be allocated among the various taxing jurisdictions in proportion to the original cost of the renewable energy equipment of the owner or the combined group in the respective taxing jurisdiction. E. For the purposes of this section,  " combined group"  means all corporations and other entities that are at least eighty per cent owned or controlled by a common parent entity,  determined by reference to voting shares.
AZ Rev Stat § 42-14158 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14158 - Existing generation facilities; computing adjusted original cost; computing full cash value; definitions

42-14158.  Existing generation facilities;  computing adjusted original cost;  computing full cash value;  definitions A. To achieve equity in the full cash values of existing and new electric generation facilities,  the department shall compute adjusted original costs for existing generation facilities in lieu of actual cost for use in determining the full cash values in accordance with section 42-14156. Adjusted original costs shall be used to determine full cash values for existing generation facilities for tax year 2004 and subsequent years. Retirements of property in service before January 1,  2002 shall be deducted based on the percentage of adjusted original cost to actual original cost for each vintage year. For any property added to an existing generation facility on or after January 1,  2002,  or for an electric generation facility placed in service on or after January 1,  2001,  cost shall be determined in accordance with the provisions of section 42-14156. B. To compute the adjusted original cost of property placed in service before January 1,  2002 for existing generation facilities,  the department shall: 1. Determine the full cash value ratio. 2. Determine the original cost by vintage year for 2001 and all prior years. 3. Multiply the original costs for real property improvements and personal property by vintage year by the full cash value ratio to reflect the tax year 2003 full cash value by vintage year. 4. Divide the full cash value by vintage year as calculated in paragraph 3 of this subsection of real property improvements and personal property by the valuation factors reflected in the department s valuation tables as prescribed in section 42-14156,  without phase-in adjustments prescribed in section 42-14156,  subsection A,  paragraph 3. C. For the purposes of this section: 1. " Existing generation facility"  means the property of an electric generation facility that was valued by the department as of January 1,  2001. It does not include any property added to the facility after January 1,  2002. 2. " Full cash value ratio"  means the full cash value of the existing generation facility for tax year 2003,  excluding the value of land associated with the facility,  renewable energy equipment and materials and supplies as of December 31,  2001,  divided by the total original cost,  excluding the cost of land associated with the facility,  renewable energy equipment and materials and supplies for the facility as of December 31,  2001. 3. " Original cost"  means the actual cost of acquiring or constructing property,  including additions,  retirements,  adjustments and transfers. 4. " Vintage year"  means the first year of depreciation of the asset reflected on the owner s balance sheet.
AZ Rev Stat § 42-14201 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14201 - Annual determination of valuation

42-14201.  Annual determination of valuation The department shall annually determine,  in the manner prescribed by this article,  the valuation of pipelines that operate in this state.
AZ Rev Stat § 42-14202 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14202 - Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights

42-14202.  Annual report for determining valuation;  failure to file;  penalty;  forfeiture of appeal rights A. On or before April 1 of each year each company that is valued pursuant to this article shall file a report with the department,  under oath,  stating the information that the department requires to enable it to make a valuation of the company. 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 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 § 42-14203 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14203 - Determining and reporting valuation

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.