Ariz. Rev. Stat. » Title 42
Arizona Revised Statutes

Ariz. Rev. Stat. § 42-14152 (2026)

Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights

✓ current as of May 2026
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A. Except as provided by section 42-14155, on or before April 1 of each year, each company that is valued pursuant to this article shall file a report with the department, under oath, stating the information that the department requires to enable it to make a valuation of the property.  On or before February 1 of each year, the department shall send by mail or by e-mail to each company the forms for filing the report.

B. On written request and for good cause shown, the director may extend the time for filing the report required by this section.

C. If a company fails to file the report on or before April 1 of the valuation year, or the extended due date if an extension is granted, the department shall:

1. Estimate the value of the property based on one hundred five percent of the preceding year's full cash value or on any information that is available to the department.

2. Also assess a penalty in the amount of the lesser of:

(a) One-half of one percent of the value that is estimated by the department.

(b) One hundred dollars per day for each day the company fails to file the report beyond the due date.

D. If the report is not filed by May 20 of the valuation year, the company forfeits its right to appeal the valuation and classification pursuant to section 42-14005.

Notes of Decisions
Cited in 6 cases (3 in the last 5 years), 2009–2025 · leading case: Arizona Dep't of Revenue v. South Point Energy Ctr., LLC, 268 P.3d 387 (Ariz. Ct. App. 2011).
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Arizona Dep't of Revenue v. South Point Energy Ctr., LLC, 268 P.3d 387 (Ariz. Ct. App. 2011). · cites it 25× “” ¶ 4 In January 2002, the Department requested that South Point complete a report for tax year 2003 pursuant to AR.S. § 42-14152 (2006), which requires a company operating an electric generating facility to “file a report with the department, under oath, stating the information…”
Calpine Constr. Fin. Co. v. Arizona Depatment of Revenue, 211 P.3d 1228 (Ariz. Ct. App. 2009). · cites it 2× “The Department filed a counterclaim on Calpine’s failure to file annual reports with the Department for tax years 2003 and 2004 within the time set forth in A.R.S. § 42-14152(A) (2006) for paying applicable penalties.”
Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019). · cites it 2× “A.R.S. § 42-14152(A). The Department then calculates the value of renewable energy equipment pursuant to A.”
Mesquite v. Ador (Ariz. Ct. App. 2023). · cites it 16× “Decision of the Court for tax year 2020,” in accordance with A.R.S. § 42-14152, and set the full cash value at “one hundred five percent” of the final tax year 2019 valuation, upon entry of Judgment in [the statutory value challenge].”
San Diego v. Ador (Ariz. Ct. App. 2023). · cites it 2× “See A.R.S. § 42-14152(A); 18 C.F.R. § 141.1 ; A.”
San Diego Gas v. Ador (Ariz. 2025). “¶4 In 2020, pursuant to the requirements of § 42-14152(A), SDG&E reported to ADOR a net “original plant in service” 2 valuation of $48,817,396 and a net “related accumulated provision for depreciation”3 (“accumulated depreciation”) amount of $51,446,397.”
— Ariz. Rev. Stat. § 42-14152(A) — 6 cases
Calpine Constr. Fin. Co. v. Arizona Depatment of Revenue, 211 P.3d 1228 (Ariz. Ct. App. 2009). “The Department filed a counterclaim on Calpine’s failure to file annual reports with the Department for tax years 2003 and 2004 within the time set forth in A.R.S. § 42-14152(A) (2006) for paying applicable penalties.”
Arizona Dep't of Revenue v. South Point Energy Ctr., LLC, 268 P.3d 387 (Ariz. Ct. App. 2011). “” ¶ 4 In January 2002, the Department requested that South Point complete a report for tax year 2003 pursuant to AR.S. § 42-14152 (2006), which requires a company operating an electric generating facility to “file a report with the department, under oath, stating the information…”
Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019). “A.R.S. § 42-14152(A). The Department then calculates the value of renewable energy equipment pursuant to A.”
Mesquite v. Ador (Ariz. Ct. App. 2023). “Decision of the Court for tax year 2020,” in accordance with A.R.S. § 42-14152, and set the full cash value at “one hundred five percent” of the final tax year 2019 valuation, upon entry of Judgment in [the statutory value challenge].”
San Diego v. Ador (Ariz. Ct. App. 2023). “See A.R.S. § 42-14152(A); 18 C.F.R. § 141.1 ; A.”
— Ariz. Rev. Stat. § 42-14152(C) — 2 cases
Arizona Dep't of Revenue v. South Point Energy Ctr., LLC, 268 P.3d 387 (Ariz. Ct. App. 2011). “” ¶ 4 In January 2002, the Department requested that South Point complete a report for tax year 2003 pursuant to AR.S. § 42-14152 (2006), which requires a company operating an electric generating facility to “file a report with the department, under oath, stating the information…”
Mesquite v. Ador (Ariz. Ct. App. 2023). “Decision of the Court for tax year 2020,” in accordance with A.R.S. § 42-14152, and set the full cash value at “one hundred five percent” of the final tax year 2019 valuation, upon entry of Judgment in [the statutory value challenge].”
— Ariz. Rev. Stat. § 42-14152(C)(1) — 2 cases
Arizona Dep't of Revenue v. South Point Energy Ctr., LLC, 268 P.3d 387 (Ariz. Ct. App. 2011). “” ¶ 4 In January 2002, the Department requested that South Point complete a report for tax year 2003 pursuant to AR.S. § 42-14152 (2006), which requires a company operating an electric generating facility to “file a report with the department, under oath, stating the information…”
Mesquite v. Ador (Ariz. Ct. App. 2023). “Decision of the Court for tax year 2020,” in accordance with A.R.S. § 42-14152, and set the full cash value at “one hundred five percent” of the final tax year 2019 valuation, upon entry of Judgment in [the statutory value challenge].”
— Ariz. Rev. Stat. § 42-14152(C)(2)(a) — 1 case
Arizona Dep't of Revenue v. South Point Energy Ctr., LLC, 268 P.3d 387 (Ariz. Ct. App. 2011). “” ¶ 4 In January 2002, the Department requested that South Point complete a report for tax year 2003 pursuant to AR.S. § 42-14152 (2006), which requires a company operating an electric generating facility to “file a report with the department, under oath, stating the information…”
— Ariz. Rev. Stat. § 42-14152(C)(l) — 1 case
Arizona Dep't of Revenue v. South Point Energy Ctr., LLC, 268 P.3d 387 (Ariz. Ct. App. 2011). “” ¶ 4 In January 2002, the Department requested that South Point complete a report for tax year 2003 pursuant to AR.S. § 42-14152 (2006), which requires a company operating an electric generating facility to “file a report with the department, under oath, stating the information…”
— Ariz. Rev. Stat. § 42-14152(D) — 2 cases
Arizona Dep't of Revenue v. South Point Energy Ctr., LLC, 268 P.3d 387 (Ariz. Ct. App. 2011). “” ¶ 4 In January 2002, the Department requested that South Point complete a report for tax year 2003 pursuant to AR.S. § 42-14152 (2006), which requires a company operating an electric generating facility to “file a report with the department, under oath, stating the information…”
Mesquite v. Ador (Ariz. Ct. App. 2023). “Decision of the Court for tax year 2020,” in accordance with A.R.S. § 42-14152, and set the full cash value at “one hundred five percent” of the final tax year 2019 valuation, upon entry of Judgment in [the statutory value challenge].”
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