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Code · Arizona · Title 42 — Public Utilities and Carriers and Energy Programs

42-14106. Separate listing, assessment and taxation

46 words·~1 min read·/az/title-42/42-14106

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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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