2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-14106 Separate listing, assessment and taxation


AZ Rev Stat § 42-14106 (through 1st Reg Sess 51st Leg. 2013) What's This?

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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