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2019 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-1142 Average value of property
Universal Citation: AZ Rev Stat § 43-1142 (2019)
43-1142. Average value of property
The average value of property shall be determined by averaging the values at the beginning and ending of the tax period, but the department may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
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