42-14358. Entering statement on assessment roll
63 words·~1 min read·
/az/title-42/42-14358A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A. The board of supervisors of each county shall enter the statement and description provided by the department on the county assessment roll under appropriate columns with the total value of the assessed property carried out.
B. The property of railroad companies is taxable on the assessments by the same officers and for the same purposes as property of individuals in the county.