Arizona Revised Statutes

Ariz. Rev. Stat. § 42-14202 (2026)

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

✓ current as of May 2026

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A. 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 company.

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 per cent 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 per cent 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 2 cases, 2005–2007 · leading case: Arizona Dep't of Revenue v. Questar S. Trails Pipeline Co., 161 P.3d 620 (Ariz. Ct. App. 2007).

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Arizona Dep't of Revenue v. Questar S. Trails Pipeline Co., 161 P.3d 620 (Ariz. Ct. App. 2007). · cites it 6× “A.R.S. § 42-14202. Each company must submit the completed form to the Department on or before April 1 of the valuation year.”

SFPP, L.P. v. Arizona Dep't of Revenue, 108 P.3d 930 (Ariz. Ct. App. 2005). · cites it 2× “A.R.S. § 42-14202(A) (1999). Taxpayer complied by filing the Department’s Financial Information Data Form and the Department’s Statement of Original Cost Form for the tax year 2000.”

— Ariz. Rev. Stat. § 42-14202(A) — 2 cases

SFPP, L.P. v. Arizona Dep't of Revenue, 108 P.3d 930 (Ariz. Ct. App. 2005). “A.R.S. § 42-14202(A) (1999). Taxpayer complied by filing the Department’s Financial Information Data Form and the Department’s Statement of Original Cost Form for the tax year 2000.”

Arizona Dep't of Revenue v. Questar S. Trails Pipeline Co., 161 P.3d 620 (Ariz. Ct. App. 2007). “A.R.S. § 42-14202. Each company must submit the completed form to the Department on or before April 1 of the valuation year.”

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