Ariz. Rev. Stat. § 42-12001

Class one property

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For purposes of taxation, class one is established consisting of the following subclasses:

1. Producing mines and mining claims, personal property used on mines and mining claims, improvements to mines and mining claims and mills and smelters operated in conjunction with mines and mining claims that are valued at full cash value pursuant to section 42-14053.

2. Standing timber that is valued at full cash value.

3. Real and personal property of gas distribution companies, electric transmission companies, electric distribution companies, combination gas and electric transmission and distribution companies, and companies engaged in the generation of electricity that are valued at full cash value pursuant to section 42-14151.

4. Real and personal property of airport fuel delivery companies that are valued pursuant to section 42-14503.

5. Real and personal property that is used by producing oil, gas and geothermal resource interests that are valued at full cash value pursuant to section 42-14102.

6. Real and personal property of water, sewer and wastewater utility companies that are valued at full cash value pursuant to section 42-14151.

7. Real and personal property of pipeline companies that are valued at full cash value pursuant to section 42-14201.

8. Real and personal property of shopping centers that are valued at full cash value or pursuant to chapter 13, article 5 of this title, as applicable, other than property that is included in class nine.

9. Real and personal property of golf courses that are valued at full cash value or pursuant to chapter 13, article 4 of this title.

10. All property, both real and personal, of manufacturers, assemblers or fabricators, other than property that is specifically included in another class described in this article, that is valued under this title.

11. Real and personal property that is used in communications transmission facilities and that provides public telephone or telecommunications exchange or interexchange access for compensation to effect two-way communication to, from, through or within this state.

12. Real property and improvements that are devoted to any other commercial or industrial use, other than property that is specifically included in another class described in this article, and that are valued at full cash value.

13. Personal property that is devoted to any other commercial or industrial use, other than property that is specifically included in another class described in this article, and that is valued at full cash value.

14. Real and personal property of electric cooperatives that are valued at full cash value pursuant to section 42-14159.

Notes of Decisions

Cited in 14 cases (3 in the last 5 years), 2001–2024 · leading case: Krausz v. Maricopa County

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Krausz v. Maricopa County (2001) arizctapp · cites it 14× “Without the statute, class one would have arguably included leased residential property because the owner could have been viewed as putting the property to a commercial use.”

Scottsdale/101 Associates, LLC v. Maricopa County (2015) arizctapp · cites it 11× “For the years in question, under AR.S. § 42-12001, Class One property had a statutory assessment ratio ranging from 23$ percent to 25 percent.”

CNL Hotels & Resorts, Inc. v. Maricopa County (2012) ariz · cites it 4× “See A.R.S. §§ 42-12001, - 12009 (defining Class One and Class Nine properties); A.”

Aileen H. Char Life Interest v. Maricopa County (2004) ariz · cites it 2× “An assessment ratio, dictated by the legislative classification, is then applied to the valuation. See A.R.S. 42-15001 to -15010 (Supp.”

Lyons v. State Board of Equalization (2005) arizctapp · cites it 2× ““Error” for purposes of § 42-16254 is defined in pertinent part as follows: “Error” means any mistake in assessing or collecting property taxes resulting from: (b) An incorrect designation or description of the use of property or its classification pursuant to chapter 12,…”

CNL Hotels & Resorts, Inc. v. Maricopa County (2010) arizctapp · cites it 3× “A.R.S. §§ 42-12001 to -12010 (2006). Section 42-12009 addresses class nine.”

U-Stor Bell, L.L.C. v. Maricopa County (2002) arizctapp · cites it 8× “It is only the tenant, ADEQ, that puts the leased building space to a governmental use, which does not fall within the terms of any specific property tax classification that would override section 42-12001(12).”

Solarcity Corp. v. Ariz. Dep't of Revenue (2018) ariz “¶ 20 The solar panels are business personal property under § 42-12001(13). That provision includes within class one property "[p]ersonal property that is devoted to any other commercial or industrial use, other than property that is specifically included in another class…”

Scottsdale Princess Partnership v. Maricopa County (2012) arizctapp · cites it 5× “§ 42-12009(A), not Class One, A.R.S. § 42-12001(12), and an error correction and refund were required in light of Taxpayer’s overpayments.”

MacHu v. Pinal County (2023) arizctapp · cites it 8× “For most property in Arizona, a county assessor values the property, A.”

Shao v. Phoenix (2024) arizctapp · cites it 3× “Notably, the only property excluded from this definition is property classified for taxation under A.R.S. § 42-12001, which consists of commercial property.”

Edw. C. Levy Co. v. Maricopa County (2015) arizctapp · cites it 4× “See A.R.S. §§ 42-12001 to -12009; 42-15001 to -15009.”

Show all 14 citing cases →

— Ariz. Rev. Stat. § 42-12001(12) — 4 cases

Krausz v. Maricopa County (2001) arizctapp “Without the statute, class one would have arguably included leased residential property because the owner could have been viewed as putting the property to a commercial use.”

U-Stor Bell, L.L.C. v. Maricopa County (2002) arizctapp “It is only the tenant, ADEQ, that puts the leased building space to a governmental use, which does not fall within the terms of any specific property tax classification that would override section 42-12001(12).”

Scottsdale Princess Partnership v. Maricopa County (2012) arizctapp “§ 42-12009(A), not Class One, A.R.S. § 42-12001(12), and an error correction and refund were required in light of Taxpayer’s overpayments.”

Edw. C. Levy Co. v. Maricopa County (2015) arizctapp “See A.R.S. §§ 42-12001 to -12009; 42-15001 to -15009.”

— Ariz. Rev. Stat. § 42-12001(13) — 1 case

— Ariz. Rev. Stat. § 42-12001(8) — 1 case

Scottsdale/101 Associates, LLC v. Maricopa County (2015) arizctapp “For the years in question, under AR.S. § 42-12001, Class One property had a statutory assessment ratio ranging from 23$ percent to 25 percent.”

— Ariz. Rev. Stat. § 42-12001(9) — 1 case

CNL Hotels & Resorts, Inc. v. Maricopa County (2012) ariz “See A.R.S. §§ 42-12001, - 12009 (defining Class One and Class Nine properties); A.”

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