The department shall annually determine, in the manner prescribed by this article, the valuation of:

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Terms Used In Arizona Laws 42-14051

  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Valuation: means the full cash value or limited property value that is determined for real or personal property, as applicable. See Arizona Laws 42-11001

1. Producing mines.

2. Personal property used on producing mines.

3. Improvements to producing mines.

4. Mills and smelters that are operated in conjunction with producing mines.

5. Closed mines as provided by section 42-14054.