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

Ariz. Rev. Stat. § 42-14201 (2026)

Annual determination of valuation

✓ current as of May 2026
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The department shall annually determine, in the manner prescribed by this article, the valuation of pipelines that operate in this state.

Notes of Decisions
Cited in 3 cases, 2005–2020 · leading case: SFPP, L.P. v. Arizona Dep't of Revenue, 108 P.3d 930 (Ariz. Ct. App. 2005).
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SFPP, L.P. v. Arizona Dep't of Revenue, 108 P.3d 930 (Ariz. Ct. App. 2005). · cites it 2× “A.R.S. §§ 42-14201, -14203(A) (1999 & Supp.”
Arizona Dep't of Revenue v. Questar S. Trails Pipeline Co., 161 P.3d 620 (Ariz. Ct. App. 2007). · cites it 2× “AR.S. §§ 42-14201 to -14204. The Department begins the process by mailing all pipeline companies an annual property tax reporting form.”
Transwestern v. Ador (Ariz. Ct. App. 2020). · cites it 2× “See A.R.S. §§ 42-14201 to -14204. But full cash value, "shall not be greater than market value regardless of the method prescribed to determine value for property tax purposes.”
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