Arizona Revised Statutes

Ariz. Rev. Stat. § 42-14151 (2026)

Annual determination of valuation; definition

✓ current as of May 2026

Find cases: SyfertCases citing this section AZ-LEGazleg.gov (official) JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

A. The department shall annually determine the valuation, in the manner prescribed by this article, of all property, owned or leased, and used by taxpayers in the following businesses:

1. Operation of a natural gas distribution system.

2. Operation of a water utility system.

3. Operation of a sewer system or wastewater treatment facility.

4. Operation of an electric generation facility.

5. Operation of an electric transmission or distribution system or an energy storage system.

B. For the purposes of this article, "generation of electricity" means the process of taking a source of energy, including coal, natural gas, oil, nuclear fuel or renewable sources and converting the energy into electricity to be delivered to customers through a transmission and distribution system.

Notes of Decisions

Cited in 10 cases (4 in the last 5 years), 2006–2025 · leading case: Solarcity Corp. v. Ariz. Dep't of Revenue, 413 P.3d 678 (Ariz. 2018).

Sort: Relevance Newest Treatment

Solarcity Corp. v. Ariz. Dep't of Revenue, 413 P.3d 678 (Ariz. 2018). · cites it 17× “§§ 42-14151, -14155 ¶ 9 Section 42-14151(A) broadly authorizes ADOR to value property owned or leased by gas, water, electric, sewer, and wastewater utilities, including "all property, owned or leased, and used by taxpayers in the following businesses .”

SolarCity Corp. v. Arizona Dep't of Revenue, 396 P.3d 631 (Ariz. Ct. App. 2017). · cites it 6× “It further argued that application of the solar energy systems statute to leased panels violated the Uniformity Clause of the Arizona Constitution because “the electrical generation properties of traditional electrical generators can be valued under A.R.S. § 42-14151 [ (the…”

Calpine Constr. Fin. Co. v. Arizona Depatment of Revenue, 211 P.3d 1228 (Ariz. Ct. App. 2009). · cites it 2× “A.R.S. § 42-14151(A)(4) (2006); see also 2000 Ariz.”

Arizona Dep't of Revenue v. Salt River Proj. Agric. Improvement & Power Dist., 126 P.3d 1063 (Ariz. Ct. App. 2006). · cites it 2× “§ 48-242(B); see also A.R.S. § 42-14151(A)(4)-(5) (Supp.2005) (requiring the Department to annually value all property, owned or leased, and used by taxpayers in generating, transmitting, or distributing electricity).”

Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019). · cites it 2× “A.R.S. § 42-14151. The legislature has presumptively set the valuation date for property valued by the Department as “January 1 of the year preceding the year in which taxes are levied.”

San Diego Gas v. Ador (Ariz. 2025). · cites it 6× “§ 42-14154 or the related valuation statutes, A.R.S. §§ 42-14151 to -14153, expressly provides for or precludes a negative full cash valuation of a plant in service.”

San Diego v. Ador (Ariz. Ct. App. 2023). · cites it 4× “§ 42-14154 or the related valuation statutes, A.R.S. §§ 42-14151 to -14153, expressly provides for or precludes a negative full cash valuation of a plant in service.”

Agua Caliete v. ador/yuma (Ariz. Ct. App. 2024). · cites it 2× “(cleaned up), the Department determines the full cash value of taxable property in accordance with statutory methods provided depending on the type of property, see A.R.S. § 42-14151 to -14159. Under Arizona’s property tax system, “it is the property that owes the tax, and not…”

siete/mesquite v. ador/mar (Ariz. Ct. App. 2015). · cites it 2× “A.R.S. § 42-14151. The legislature has presumptively set the valuation date for property valued by the Department as “January 1 of the year preceding the year in which taxes are levied.”

Mesquite v. Ador (Ariz. 2024). “¶9 Arizona Revised Statute § 42-14151(A)(4) requires ADOR to “annually determine the valuation, in the manner prescribed by this article, of all property, owned or leased, and used by taxpayers in the .”

— Ariz. Rev. Stat. § 42-14151(A) — 2 cases

Solarcity Corp. v. Ariz. Dep't of Revenue, 413 P.3d 678 (Ariz. 2018). “§§ 42-14151, -14155 ¶ 9 Section 42-14151(A) broadly authorizes ADOR to value property owned or leased by gas, water, electric, sewer, and wastewater utilities, including "all property, owned or leased, and used by taxpayers in the following businesses .”

San Diego v. Ador (Ariz. Ct. App. 2023). “§ 42-14154 or the related valuation statutes, A.R.S. §§ 42-14151 to -14153, expressly provides for or precludes a negative full cash valuation of a plant in service.”

— Ariz. Rev. Stat. § 42-14151(A)(4) — 5 cases

Calpine Constr. Fin. Co. v. Arizona Depatment of Revenue, 211 P.3d 1228 (Ariz. Ct. App. 2009). “A.R.S. § 42-14151(A)(4) (2006); see also 2000 Ariz.”

Arizona Dep't of Revenue v. Salt River Proj. Agric. Improvement & Power Dist., 126 P.3d 1063 (Ariz. Ct. App. 2006). “§ 48-242(B); see also A.R.S. § 42-14151(A)(4)-(5) (Supp.2005) (requiring the Department to annually value all property, owned or leased, and used by taxpayers in generating, transmitting, or distributing electricity).”

SolarCity Corp. v. Arizona Dep't of Revenue, 396 P.3d 631 (Ariz. Ct. App. 2017). “It further argued that application of the solar energy systems statute to leased panels violated the Uniformity Clause of the Arizona Constitution because “the electrical generation properties of traditional electrical generators can be valued under A.R.S. § 42-14151 [ (the…”

— Ariz. Rev. Stat. § 42-14151(A)(5) — 1 case

San Diego Gas v. Ador (Ariz. 2025). “§ 42-14154 or the related valuation statutes, A.R.S. §§ 42-14151 to -14153, expressly provides for or precludes a negative full cash valuation of a plant in service.”

— Ariz. Rev. Stat. § 42-14151(B) — 2 cases

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.