Arizona Laws 42-15062. Listing and valuing water ditches and toll roads
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A. Water ditches that are constructed for mining, manufacturing or irrigation purposes and toll roads shall be valued in the same manner as real property at a rate per mile for the portion that lies in each county.
Terms Used In Arizona Laws 42-15062
- Property: includes both real and personal property. See Arizona Laws 1-215
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- 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
B. Each county assessor shall list water ditches and toll roads as a whole without separating the land and franchise, improvements and property in either the description or the valuation.
C. The valuation of private irrigation ditches that are owned entirely by the persons who use all of the supplied water on their own lands shall be determined as a part of the land.