There is a newer version of the Arizona Revised Statutes
2005 Arizona Revised Statutes - Revised Statutes §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.
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