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