Arizona Laws > Title 42 > Chapter 14 > Article 10 – Airport Fuel Delivery Companies
Current as of: 2024 | Check for updates
|
Other versions
| § 42-14501 | Definitions |
| § 42-14502 | Exclusive method and procedure of valuation |
| § 42-14503 | Computing valuation of airport fuel delivery company property; definitions |
Terms Used In Arizona Laws > Title 42 > Chapter 14 > Article 10 - Airport Fuel Delivery Companies
- Airport: means any area of land or water designed and set aside for the landing and taking off of aircraft and used, or to be used, in the interest of the public for those purposes. See Arizona Laws 42-14501
- Department: means the department of revenue. See Arizona Laws 42-1001
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
- Property: includes both real and personal property. See Arizona Laws 1-215
- 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
- Valuation year: means :
(a) For real property and property valued by the department, the calendar year preceding the year in which the taxes are levied. See Arizona Laws 42-11001