2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-14305 Determination of valuation
42-14305. Determination of valuation
A. On or before June 15 the department shall determine the full cash value of the company's property in this state whether it is used in intrastate or interstate business. That value constitutes the full cash value of the property of the private car company in this state for that year.
B. The valuation required by this section is the value determined as of January 1 of the valuation year.
C. The department shall immediately transmit the valuation to the private car company by first class mail.
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