§ 42-14051 Annual determination of valuation
§ 42-14052 Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights
§ 42-14053 Determining and reporting valuation of producing mines and mining property
§ 42-14054 Determining and reporting valuation of closed mines
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Terms Used In Arizona Laws > Title 42 > Chapter 14 > Article 2 - Mines, Mills and Smelters

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Director: means the director of the department. See Arizona Laws 42-1001
  • Due date: means the next business day if a due date of any report, claim, return, statement, payment, deposit, petition, notice or other document or filing falls on Saturday, Sunday or a legal holiday. See Arizona Laws 42-11001
  • 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