reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-11053 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11053 - Investigating property valuations

42-11053.  Investigating property valuations A. The department shall investigate property valuations and any matters relating to property taxes and shall require the production of any private or public record relating to those valuations or property taxes. B. The director or the director's agent may: 1. Enter on and examine any property in this state to determine its full cash value. If the owner or possessor of property refuses entrance to the director or the director's agent,  the director may estimate the valuation of the property. 2. Require any officer whose duties relate to assessing or collecting taxes to report to the director at the time and in the manner that the director prescribes.
AZ Rev Stat § 42-11056 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11056 - Department records of valuations; notifying department of changes in valuations

42-11056.  Department records of valuations;  notifying department of changes in valuations A. The department may maintain a complete and current record of all property that is subject to property tax and of property tax assessments in this state. B. The county assessors,  county treasurers,  county boards of equalization and state board of equalization shall notify the department of each change in valuation or assessment of any property listed on the rolls and the reasons for the change on such form as the department may prescribe. The county assessors and treasurers shall not make any change in the valuation or assessment of any property listed on the rolls unless the department is notified according to the form prescribed by the department. C. The county assessors shall furnish the department with any other information that the department may require.
AZ Rev Stat § 42-11057 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11057 - Client county equipment capitalization fund

42-11057.  Client county equipment capitalization fund A. A client county equipment capitalization fund is established consisting of monies received by the department pursuant to section 42-13004,  subsection F,  paragraph 2. B. The fund shall be administered by the department. Monies in the fund shall be used by the department for expenses necessary to upgrade and modernize equipment used to provide data processing services to the county assessors pursuant to section 42-13004,  subsection C. Such equipment shall include,  but not be limited to,  modems,  printers,  terminals,  communication lines and controllers. Upgrades may include the cost of analysis to determine the most appropriate and economical equipment to provide the services required in section 42-13004. C. Monies in the fund are not subject to legislative appropriation and are exempt from the lapsing provisions of section 35-190.
AZ Rev Stat § 42-11101 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11101 - Definitions

42-11101.  Definitions In this article,  unless the context otherwise requires: 1. " Afflicted"  means persons who,  because of a mental or physical condition,  illness or condition of distress,  adversity or harassment,  or imminent risk of such condition,  are unable to reasonably take care of themselves or their families or to properly function in society without periodic or continuous assistance. 2. " Indigent"  means a person who is without sufficient means or ability to provide themselves with adequate food,  shelter or social necessaries.
AZ Rev Stat § 42-11103 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11103 - Exemption for government bonded indebtedness; application of procedural provisions

42-11103.  Exemption for government bonded indebtedness;  application of procedural provisions A. Public debts as evidenced by the bonds of this state,  counties,  municipalities and other political subdivisions are exempt from taxation. B. Article 4 of this chapter does not apply to the exemption from taxation for public debts that are evidenced by bonds.
AZ Rev Stat § 42-11105 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11105 - Exemption for health care property

42-11105.  Exemption for health care property A. Hospitals for the relief of the indigent or afflicted,  appurtenant land and their fixtures and equipment are exempt from taxation if they are not used or held for profit. B. Property that is used to operate a health care institution that provides medical,  nursing or health related services for persons with disabilities or who are sixty-two years of age or older is exempt from taxation if the property is not used or held for profit.  C. Qualifying community health centers as defined in section 36-2907.06 and appurtenant land and their fixtures and equipment are exempt from taxation if they are not used or held for profit.  D. Property that is owned by a health care provider recognized under section 501(c)(3) of the internal revenue code and organized as a nonprofit corporation is exempt from taxation if the property is used to provide health care services and the property is not used or held for profit. An exemption under this subsection includes all buildings,  appurtenant land,  fixtures,  equipment and other reasonably required property,  including property used for the administration of services. For the purposes of this subsection,  " health care provider"  means a health care institution as defined in title 36 or an entity that provides health care services directly to patients through health care providers who are licensed pursuant to title 32.
AZ Rev Stat § 42-11106 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11106 - Exemption for apartments for elderly residents or  residents with disabilities

42-11106.  Exemption for apartments for elderly residents or residents with disabilities Property that is used to operate a nonprofit residential apartment housing facility that is structured for persons with disabilities or persons who are sixty-two years of age or older is exempt from taxation if either of the following circumstances applies: 1. The property is located adjacent to property that is exempt from taxation under section 42-11105,  subsection B and is owned and operated by the same person or association that owns that adjacent property. 2. The federal,  state or local government or a nonprofit organization pays a subsidy and: (a) The payment or subsidy is a substantial amount in relation either to the amount given or to the total annual operating expenses to pay for principal,  interest and operating expenses. (b) The nonprofit organization is not created or operated for the primary purpose of providing the subsidy or payment.
AZ Rev Stat § 42-11107 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11107 - Exemption for institutions for relief of indigent or afflicted

42-11107.  Exemption for institutions for relief of indigent or afflicted Property of charitable institutions for the relief of the indigent or afflicted,  appurtenant land and their fixtures,  equipment and other reasonably required property including property used for the administration of such relief,  are exempt from taxation if the institutions and property are not used or held for profit.
AZ Rev Stat § 42-11108 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11108 - Exemption for grounds and buildings owned by agricultural societies

42-11108.  Exemption for grounds and buildings owned by agricultural societies The grounds and buildings owned by agricultural societies are exempt from taxation if they are used only for those purposes and are not used or held for profit.
AZ Rev Stat § 42-11109 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11109 - Exemption for religious property; affidavit

42-11109.  Exemption for religious property;  affidavit A. Property or buildings that are used or held primarily for religious worship,  including land,  improvements,  furniture and equipment,  are exempt from taxation if the property is not used or held for profit. B. Within ten days after receiving an initial affidavit of eligibility submitted under section 42-11152 by a nonprofit organization that owns property used primarily for religious worship,  the county assessor,  on request,  shall issue a receipt for the affidavit. C. If the organization files with the assessor evidence of the organization's tax exempt status under section 501(c)(3) of the internal revenue code,  the organization is exempt from the requirement of filing subsequent affidavits under section 42-11152 until all or part of the property is conveyed to a new owner or is no longer used for religious worship. At that time the organization shall notify the assessor of the change in writing. D. A nonprofit organization that obtains title to property that was previously owned by another nonprofit organization and used primarily for religious worship shall comply with the requirements of section 42-11152 to qualify and establish eligibility for exemption. E. If a nonprofit organization that holds title to property used primarily for religious worship fails to file the affidavit required by section 42-11152 in a timely manner,  but otherwise qualifies for exemption,  the county board of supervisors,  on petition by the organization,  shall direct the county treasurer to: 1. Refund any property taxes paid by the organization for a tax year if the organization submits a claim for the refund to the county treasurer within one year after the date the taxes were paid. The county treasurer shall pay the claim within thirty days after it is submitted to the treasurer. The county treasurer is entitled to credit for the refund in the next accounting period with each taxing jurisdiction to which the tax monies may have been transmitted. 2. Forgive and strike off from the tax roll any property taxes and accrued interest and penalties that are due but not paid.
AZ Rev Stat § 42-11110 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11110 - Exemption for cemeteries

42-11110.  Exemption for cemeteries A. Cemeteries as defined in section 32-2101 that are set apart and used to inter deceased human beings and historic private burial sites and historic private cemeteries as defined in section 41-511.04 are exempt from taxation. B. The owner of a cemetery,  historic private burial site or historic private cemetery shall initially establish qualification for exemption under this section by filing an affidavit with the county assessor under section 42-11152. Thereafter,  the owner is not required to file an affidavit under section 42-11152 unless: 1. Any part of the property is no longer,  or will not be,  used as a cemetery or has been rezoned,  and the assessor shall sever that part of the property from the exempt parcel. 2. Any interest in the title to any part of the property is conveyed to a new owner.
AZ Rev Stat § 42-11112 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11112 - Exemption for observatories

42-11112.  Exemption for observatories Observatories that are maintained for astronomical research and education for the public welfare and property that is used in the work or maintenance of observatories,  including property held in trust,  are exempt from taxation if the observatories and other property are used only for those purposes and are not used or held for profit.
AZ Rev Stat § 42-11113 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11113 - Exemption for land and buildings owned by animal control and humane societies

42-11113.  Exemption for land and buildings owned by animal control and humane societies Land and buildings that are owned by societies to prevent cruelty to animals and to shelter,  care for and control animals are exempt from taxation if the land and buildings are used only for those purposes and are not used or held for profit.
AZ Rev Stat § 42-11114 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11114 - Exemption for property held for conveyance as parkland; recapture

42-11114.  Exemption for property held for conveyance as parkland;  recapture A. Property that is held by a charitable organization,  recognized under section 501(c)(3) of the internal revenue code,  for transfer to this state or to a political subdivision of this state to be used as parkland is exempt from taxation if the charitable organization does not receive rent or valuable consideration. B. If property that is exempt under this section is transferred to an entity other than this state or a political subdivision of this state or if the property is used or occupied by or for the benefit of any other person,  the charitable organization is liable for all tax,  interest and penalties that would be due if the property were not exempt from taxation.
AZ Rev Stat § 42-11115 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11115 - Exemption for property held to preserve or protect scientific resources

42-11115.  Exemption for property held to preserve or protect scientific resources Property that is held by a charitable organization,  recognized under section 501(c)(3) of the internal revenue code,  to preserve and protect scientific,  biological,  geological,  paleontological,  natural or archaeological resources is exempt from taxation.
AZ Rev Stat § 42-11116 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11116 - Exemption for property of arts and science organizations

42-11116.  Exemption for property of arts and science organizations Property of musical,  dramatic,  dance and community arts groups,  botanical gardens,  museums and zoos that are qualified as nonprofit charitable organizations under section 501(c)(3) of the internal revenue code is exempt from taxation if the property is used for those purposes and not used or held for profit.
AZ Rev Stat § 42-11117 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11117 - Exemption for property of volunteer fire departments

42-11117.  Exemption for property of volunteer fire departments The property of a volunteer fire department that is recognized under section 501 of the internal revenue code is exempt from taxation if the property is used exclusively for fire suppression and prevention activities and is neither used nor occupied by or for the benefit of any person.
AZ Rev Stat § 42-11118 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11118 - Exemption for social welfare and quasi-governmental service property; qualifying activities

42-11118.  Exemption for social welfare and quasi-governmental service property;  qualifying activities A. Property that is owned by a volunteer nonprofit organization that is recognized under section 501(c)(4) of the internal revenue code and that is operated exclusively to promote social welfare and provide community quasi-governmental services in an unincorporated area of a county is exempt from taxation. B. To qualify as providing quasi-governmental services under this section,  the organization must provide at least six of the following services: 1. Public information and complaint office. 2. Voter registration. 3. Property tax assessment information. 4. Building permit distribution. 5. Resident assistance with deed restrictions and violations. 6. County planning and zoning review. 7. Water resources planning and management. 8. Public safety planning,  oversight and maintenance. 9. Government liaison for regional planning activities.
AZ Rev Stat § 42-11119 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11119 - Exemption for property of volunteer roadway cleanup and beautification organizations

42-11119.  Exemption for property of volunteer roadway cleanup and beautification organizations Property that is owned by a volunteer nonprofit organization is exempt from taxation if it meets all of the following requirements: 1. The property is used exclusively for the purpose of performing roadway cleanup and beautification on a gratuitous basis. 2. The property is not used or held for profit. 3. The property is not used or occupied by or for the benefit of any person.
AZ Rev Stat § 42-11120 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11120 - Exemption for property of veterans' organizations

42-11120.  Exemption for property of veterans' organizations Property that is owned by a United States veterans' organization that qualifies as a charitable organization and that is recognized under either section 501(c)(3) or 501(c)(19) of the internal revenue code is exempt from taxation if the property is used predominantly for those purposes and is not used or held for profit.
AZ Rev Stat § 42-11121 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11121 - Exemption for property of charitable community service organizations

42-11121.  Exemption for property of charitable community service organizations Property that is not used or held for profit and that is owned by a community service organization the mission of which is to serve a population that includes persons who are indigent or afflicted,  as defined in section 42-11101,  and that qualifies as a charitable organization and is recognized under section 501(c)(3) of the internal revenue code is exempt from taxation if the community service organization is primarily engaged in delivering services on that property consisting of fitness programs,  camping programs,  health and recreation services,  youth programs,  child care,  senior citizen programs,  individual and family counseling,  employment and training programs,  services for individuals with disabilities,  meals,  feeding programs or disaster relief.
AZ Rev Stat § 42-11122 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11122 - Exemption for trading commodities

42-11122.  Exemption for trading commodities A commodity,  as defined in 7 United States Code section 2,  that is consigned for resale in a warehouse in this state in or from which the commodity is deliverable on a contract for future delivery subject to the rules of a commodity market regulated by the United States commodity futures trading commission is exempt from taxation.
AZ Rev Stat § 42-11123 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11123 - Exemption for animal and poultry feed

42-11123.  Exemption for animal and poultry feed Animal and poultry feed,  including salts,  vitamins and other additives,  for animal or poultry consumption is exempt from taxation.
AZ Rev Stat § 42-11124 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11124 - Exemption for possessory interests for educational or charitable activities

42-11124.  Exemption for possessory interests for educational or charitable activities A possessory interest consisting of property or improvements pursuant to a lease from this state or a political subdivision of this state is exempt from taxation if it is used by an association or institution that meets all of the following requirements: 1. The purpose of the association or institution is educational or charitable activities. 2. Its annual gross revenues do not exceed fifty thousand dollars. 3. It is not operated for profit. 4. It is recognized under section 501(c)(3) of the internal revenue code.
AZ Rev Stat § 42-11125 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11125 - Exemption for inventory, materials and products

42-11125.  Exemption for inventory,  materials and products Stocks of raw or unfinished materials,  unassembled parts,  work in progress or finished products that constitute the inventory of a retailer,  wholesaler or manufacturer that is located in this state and that is principally engaged in reselling the materials,  parts or products are exempt from taxation.
AZ Rev Stat § 42-11126 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11126 - Exemption for production livestock and animals; definition

42-11126.  Exemption for production livestock and animals;  definition Livestock and poultry as defined in section 3-1201,  aquatic animals as defined in section 3-2901 and colonies of bees are exempt from taxation as provided by article IX,  section 13,  Constitution of Arizona. For purposes of this section,  " poultry"  includes ratites.
AZ Rev Stat § 42-11127 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11127 - Exempt personal property

42-11127.  Exempt personal property A. Pursuant to article IX,  section 2,  subsection (6),  Constitution of Arizona,  personal property that is class two property pursuant to section 42-12002,  paragraph 2,  subdivision (a) or (b) that is used for agricultural purposes or personal property that is class one property pursuant to section 42-12001 that is used in a trade or business as described in section 42-12001,  paragraphs 8 through 11 or 13 is exempt from taxation up to a maximum amount of fifty thousand dollars of full cash value for each taxpayer. B. On or before December 31 of each year,  the department shall increase the maximum amount of the exemption for the following tax year based on the percentage increase,  if any,  in the employment cost index for total compensation for private industry workers in the two most recent complete state fiscal years. For the purposes of this subsection,  " employment cost index"  means the average of the employment cost indices reported by the bureau of labor statistics of the United States department of labor or its successor for the eight quarters of the two most recent state fiscal years.
AZ Rev Stat § 42-11128 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11128 - Exemption for personal property in transit; violation; classification

42-11128.  Exemption for personal property in transit;  violation;  classification A. The following personal property has no situs in this state and is exempt from taxation: 1. Personal property moving through this state to a final destination outside this state. 2. Personal property consigned to a warehouse in this state from a point outside this state for storage or assembly in transit to a final destination outside this state. B. Property that is claimed to have no situs in this state for the purposes of taxation shall be entered in the records of the warehouse in which it is located as property in transit or futures contract property. The record shall include: 1. The date of receipt. 2. The date of withdrawal. 3. The point of origin. 4. The point of ultimate destination,  if known. C. The record of property shall be open at all times to inspection by the department or the taxing authority of a political subdivision of this state. D. A person who files a claim for exemption of property in transit shall do so on a form and in the manner the department prescribes and shall include a certificate of the operator of the warehouse in which the property is located stating that the property is entered in the warehouse records as property in transit. E. The owner or operator of a warehouse in or from which commodities that are exempt under section 42-11122 are deliverable shall file an affidavit with the county assessor between the first Monday in January and March 1 of each year stating that the property in the warehouse is futures contract property. The assessor may require additional evidence of the facts stated by the affidavit,  but when the assessor accepts the affidavit as complete and correct,  the commodities that are stored or consigned in the warehouse are considered to be exempt from taxation for the tax year under section 42-11122. F. A person who knowingly makes a false statement in any document submitted under this section to an officer who is charged with assessing property for tax purposes is guilty of a class 6 felony.