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Arizona Revised Statutes Title 42. Taxation § 42-14106. Separate listing, assessment and taxation

Current as of January 01, 2025 | Updated by Findlaw Staff

If producing oil, gas and geothermal resource interests are owned by a person other than the owner of the land, they shall be listed, the valuation shall be determined and the interests shall be taxed individually as separate parcels of real estate separate from the land.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-14106. Separate listing, assessment and taxation - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-14106/

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