A. On or before August 31 of each year the department shall find the full cash value of the property of each property that is listed in section 42-14151 and that operates in this state.
B. On or before November 30 the department shall transmit to the respective county assessors:
1. The valuations of these properties in each taxing district.
2. An estimate of the net valuation of properties that are subject to voluntary contributions pursuant to section 48-242. The taxing jurisdiction shall use the estimate to estimate the amount of voluntary contributions to be received for the purpose of finalizing budget and property tax levies pursuant to chapter 17 of this title.
C. The valuations required by this section are the values determined as of January 1 of the valuation year.
Notes of Decisions
Cited in
5
cases (
2 in the last 5 years), 2015–2025 · leading case:
Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019).
Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019).
· cites it 19× “A.R.S. § 42-14153(A). 4 SIETE SOLAR, et al.”
San Diego Gas v. Ador (Ariz. 2025).
· cites it 3× “ADOR therefore annually determines the value of specific components of electric transmission property, see § 42-14154(B), as well as its overall full cash value, see § 42-14153(A). “Electric transmission” property is comprised of four components: a plant; construction work in…”
Mesquite v. Ador (Ariz. Ct. App. 2022).
· cites it 2× “1 A.R.S. § 42-14153(C) provides that a property’s value is the value “determined as of” the valuation date.”
siete/mesquite v. ador/mar (Ariz. Ct. App. 2015).
· cites it 2× “” A.R.S. § 42-14153(C). ¶17 Valuations are set by the Department annually the year prior to the tax year; that valuation is then used to determine the full cash value of taxable property in accordance with statutory methods provided depending on the type of property.”
— Ariz. Rev. Stat. § 42-14153(A) — 2 cases
Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019).
“A.R.S. § 42-14153(A). 4 SIETE SOLAR, et al.”
San Diego Gas v. Ador (Ariz. 2025).
“ADOR therefore annually determines the value of specific components of electric transmission property, see § 42-14154(B), as well as its overall full cash value, see § 42-14153(A). “Electric transmission” property is comprised of four components: a plant; construction work in…”
— Ariz. Rev. Stat. § 42-14153(B)(1) — 1 case
San Diego Gas v. Ador (Ariz. 2025).
“ADOR therefore annually determines the value of specific components of electric transmission property, see § 42-14154(B), as well as its overall full cash value, see § 42-14153(A). “Electric transmission” property is comprised of four components: a plant; construction work in…”
— Ariz. Rev. Stat. § 42-14153(C) — 3 cases
Solar v. Ador, 435 P.3d 1052 (Ariz. Ct. App. 2019).
“A.R.S. § 42-14153(A). 4 SIETE SOLAR, et al.”
Mesquite v. Ador (Ariz. Ct. App. 2022).
“1 A.R.S. § 42-14153(C) provides that a property’s value is the value “determined as of” the valuation date.”
siete/mesquite v. ador/mar (Ariz. Ct. App. 2015).
“” A.R.S. § 42-14153(C). ¶17 Valuations are set by the Department annually the year prior to the tax year; that valuation is then used to determine the full cash value of taxable property in accordance with statutory methods provided depending on the type of property.”
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