2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-12005 Class five property


AZ Rev Stat § 42-12005 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-12005. Class five property

For purposes of taxation, class five is established consisting of:

1. Real and personal property of railroad companies used in the continuous operation of railroads that are valued at full cash value under chapter 14, article 8 of this title.

2. Real and personal property used in the operation of private car companies that are valued at full cash value under chapter 14, article 7 of this title.

3. Flight property that is valued at full cash value under chapter 14, article 6 of this title.

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