20 
TAXATION AND REVENUE SYSTEMS—ARIZONA. 
$1,000, where their total assessment does not exceed $2,000. To 
encourage the construction of railroads, other than street and 
electric, the franchises, right of way, roadbeds, bridges, culverts, 
station grounds, depots, water tanks, coal bins, turntables, round 
houses, machine shops, section houses, and all real property 
used in the actual operation and construction of railroads are ex 
empt from all taxation until March, 1919: Provided, That said 
construction shall begin within three and one-half months after 
March 18, 1909, and shall be completed within one year from 
date of commencement of said construction. Dams and reservoirs 
constructed after 1907 for irrigation, power, or mining purposes, or 
for watering stock are exempt until 1917. 
b. Assessment.—All property, except that of rail 
roads, telephone, telegraph, express and sleeping car 
companies, and private car lines, is assessed by the 
county assessors. It is to be assessed at its full cash 
value, which is defined as “what the property would be 
taken for in payment of a just debt due from a solvent 
debtor.” The assessment refers to the first Monday 
in February and the roll must be made up between 
that date and the first Monday in June. The assess 
ment is based upon a sworn statement furnished to 
the assessor by the taxpayer, or, in neglect thereof, 
upon the best information obtainable. The penalty 
for furnishing a false list is assessement at five times 
the amount of tax for the year and loss of all rights 
before the board of equalization. Fifty per cent of 
the penalty goes to the informant. The refusal to 
file a statement constitutes a misdemeanor punishable 
by a fine of not less than $10 nor more than $300, 
or imprisonment for not less than two days nor more 
than three months, or both. The assessor is liable 
on his bond for the taxes on property which he neglects 
to assess. 
All lands within any irrigation district shall be valued by the 
assessor at the same rate per acre. 
It is the duty of the county assessor to furnish the tax commission 
a list of corporations, associations, banks, and individuals, doing 
business of a public character, whose assessed valuation is $3,000 or 
more, together with a statement of the property thereof, and the 
valuation placed on same for assessment purposes. 
The property of railroads, except such as is not used in connection 
with the operation of the roads, is assessed by the state board of 
equalization. The property so assessed includes the franchise, 
intangible values, right of way, roadbed, bridges, culverts, roll 
ing stock, depots, station grounds, buildings, telegraph lines, and 
other property used exclusively in the operation of the railway. 
The assessment so made is apportioned among the counties and 
municipalities on the basis of the number of miles of main track. 
Shares of bank stock are assessed to the shareholders, but the tax, 
being a lien on shares and dividends, may be paid by the bank. 
Every telegraph and telephone company is subject to a tax on its 
property, franchises, and intangible values. Each county is appor 
tioned such part of the entire valuation as will equal the relative 
value of the property of the company therein, in proportion to the 
whole value of the property in the state, and in proportion that the 
length of the line owned by the company in the county bears to the 
length of the whole line in the state. 
Transient herds of cattle, sheep, or goats are assessable where 
the owner resides. The tax collector apportions the tax paid to 
the various counties entitled thereto in such proportion as the 
fractional part of the year which the herds have ranged in each 
county bears to the whole, as shown by the owner’s affidavit. 
c. Equalization.—The county board of supervisors 
acts as a county board of equalization, and may in 
crease or lower any individual assessment, and may 
require the assessor to amend the roll or may itself 
amend it. An appeal from this board lies to the su 
perior court of the county. 
The state board of equalization convenes on the sec 
ond Monday in August of each year for the purpose of 
examining the various assessments so far as regards 
the state tax and of equalizing the assessment in 
the various counties. It may increase or diminish the 
valuation of property in any county as much as in its 
judgment may be necessary to produce a just relation 
between all valuations of property in the state; but in 
no instance shall it reduce the aggregate valuation of 
all the counties below the aggregate valuation as re 
turned by the board of supervisors of each county. 
2. Rate— 
The state board of equalization determines the tax 
rate, fixing such rates for the several funds as will raise 
the amounts authorized by the laws creating those 
funds. If for any reason the board fails to convene, 
a rate of 5 mills is deemed to be levied. 
The state rate for all purposes for the fiscal year 
ending June 30, 1913, was $1.78 on $100 valuation. 
There is annually levied and collected a sufficient tax to raise 
the sum of $250,000 to be known as the “state road tax fund,” 
which is expended for the construction, reconstruction, repairing, 
improving, and maintaining of public highways, roads, and bridges. 
Twenty-five per cent of said fund is paid out upon the authority 
and under the direction of the state board of control and the state 
engineer; 75 per cent is apportioned to the several counties. It is 
the duty of the state auditor to keep a complete account of all 
moneys received for and expended out of this fund. 
There is levied annually upon the taxable property in the 
state a sufficient sum to pay the interest on all bonds issued for the 
payment of existing and future state, county, municipal, and school 
district indebtedness. Each year after such bonds have been issued 
such additional amount is levied as will pay 4 per cent of the 
total amount issued until all the bonds are paid. All moneys 
derived from such taxes are paid into the state treasury, and ap 
plied to the payment of the interest and principal of the bonds 
issued. All moneys remaining in the redemption fund after the 
discharge of the bonds, are transferred to the state general fund. 
3. Collection— 
State taxes, together with county and municipal 
taxes, are extended on one duplicate assessment roll and 
are all collected by the county tax collector. Taxes 
on personal property, however, when they are not 
secured by real estate are collected by the assessor. 
Taxes become delinquent on the third Monday in De 
cember. The penalty for delinquency is 12 per cent 
interest per annum and costs, including 25 per cent 
attorney’s fee, and clerk’s fees. Taxes are a general 
lien on all property of the taxpayer, and may be col 
lected by seizure and sale. 
B. POLL TAXES. 
There are no state poll taxes. (See County Revenues 
and Municipal Revenues.)