Arizona Revised Statutes Title 42. Taxation § 42-15062. Listing and valuing water ditches and toll roads

A. Water ditches that are constructed for mining, manufacturing or irrigation purposes and toll roads shall be valued in the same manner as real property at a rate per mile for the portion that lies in each county.

B. Each county assessor shall list water ditches and toll roads as a whole without separating the land and franchise, improvements and property in either the description or the valuation.

C. The valuation of private irrigation ditches that are owned entirely by the persons who use all of the supplied water on their own lands shall be determined as a part of the land.