ARS § 42-14305

42-14305 - Determination of valuation 42-14305 . Determination of valuation A. On or before June 15 of each year, the department shall determine the full cash value of the company's property in this state whether it is used in intrastate or interstate business. That value constitutes the full cash value of the property of the private car company in this state for that year. B. The valuation required by this section is the value determined as of January 1 of the valuation year. C. The department shall immediately transmit the valuation to the private car company by first class mail or by e-mail.