Ariz. Rev. Stat. » Title 43
Arizona Revised Statutes

Ariz. Rev. Stat. § 43-1141 (2026)

Valuation of property

✓ current as of May 2026
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Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals.

Notes of Decisions
Cited in 4 cases, 1986–1996 · leading case: State ex rel. Arizona Dep't of Revenue v. Talley Indus., Inc., 893 P.2d 17 (Ariz. Ct. App. 1994).
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State ex rel. Arizona Dep't of Revenue v. Talley Indus., Inc., 893 P.2d 17 (Ariz. Ct. App. 1994). · cites it 7× “section 43-1141 (repealed by Act of April 27,1983,1983 Ariz.”
Gen. Motors Corp. v. Arizona Dep't of Revenue, 938 P.2d 481 (Ariz. Ct. App. 1996). · cites it 7× “A.R.S. § 43-1141, repealed by 1983 Ariz. Sess.”
Walter E. Heller W., Inc. v. Arizona Dep't of Revenue, 775 P.2d 1113 (Ariz. 1989). · cites it 4× “ANALYSIS Former statute A.R.S. § 43-1141(A) *51 (1979), 1 repealed effective January 1, 1984, provided that if income from a corporation “is derived from or attributable to sources both within and without the state,” the tax is to be measured only by income “derived from or…”
Walter E. Heller W., Inc. v. Arizona Dep't of Revenue, 775 P.2d 1109 (Ariz. Ct. App. 1986). · cites it 2× “Heller Western’s Arizona income tax liability was thus calculated by a three-factor formula prescribed by former A.R.S. § 43-1141 (superseded by Ariz. Laws 1983, ch.”
— Ariz. Rev. Stat. § 43-1141(A) — 3 cases
State ex rel. Arizona Dep't of Revenue v. Talley Indus., Inc., 893 P.2d 17 (Ariz. Ct. App. 1994). “section 43-1141 (repealed by Act of April 27,1983,1983 Ariz.”
Gen. Motors Corp. v. Arizona Dep't of Revenue, 938 P.2d 481 (Ariz. Ct. App. 1996). “A.R.S. § 43-1141, repealed by 1983 Ariz. Sess.”
Walter E. Heller W., Inc. v. Arizona Dep't of Revenue, 775 P.2d 1113 (Ariz. 1989). “ANALYSIS Former statute A.R.S. § 43-1141(A) *51 (1979), 1 repealed effective January 1, 1984, provided that if income from a corporation “is derived from or attributable to sources both within and without the state,” the tax is to be measured only by income “derived from or…”
— Ariz. Rev. Stat. § 43-1141(B) — 1 case
Walter E. Heller W., Inc. v. Arizona Dep't of Revenue, 775 P.2d 1113 (Ariz. 1989). “ANALYSIS Former statute A.R.S. § 43-1141(A) *51 (1979), 1 repealed effective January 1, 1984, provided that if income from a corporation “is derived from or attributable to sources both within and without the state,” the tax is to be measured only by income “derived from or…”
— Ariz. Rev. Stat. § 43-1141(B)(2) — 2 cases
State ex rel. Arizona Dep't of Revenue v. Talley Indus., Inc., 893 P.2d 17 (Ariz. Ct. App. 1994). “section 43-1141 (repealed by Act of April 27,1983,1983 Ariz.”
Gen. Motors Corp. v. Arizona Dep't of Revenue, 938 P.2d 481 (Ariz. Ct. App. 1996). “A.R.S. § 43-1141, repealed by 1983 Ariz. Sess.”
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