reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-6208 - Exempt government property improvements

42-6208.
Exempt government property improvements
The tax under this article,  section 42-6206,  subsection B and section 42-6209,  subsection C do not apply with respect to:
1. Property that is used for a governmental activity.
2. Property that is used for public housing.
3. Easements and rights-of-way of railroads and gas,  electric,  water,  pipeline and telephone utilities.
4. Interests in all or any part of a facility that is owned of record by a government lessor and used primarily for athletic,  recreational,  entertainment,  artistic,  cultural or convention activities if the interest is used for those activities or activities directly related and incidental to these uses including concession stands.
5. Property that is used for or in connection with aviation,  including hangars,  tie-downs,  aircraft maintenance,  sale of aviation related items,  charter and rental activities,  commercial aircraft terminal franchises,  rental car operations,  parking facilities and restaurants,  stores and other services that are located in a terminal.
6. The use by a commercial airline of the runways and terminal facilities of state,  city,  town or county airports and public airports operating pursuant to sections 28-8423,  28-8424 and 28-8425.
7. Leases of property or interests in a transportation facility that is constructed or operated pursuant to title 28,  chapter 22.
8. Interests in lands held in trust by this state pursuant to title 37,  chapter 2,  article 1.
9. Interests in property held in trust for an Indian or an Indian tribe by the United States government.
10. Interests in property that is defined as " contractor-acquired property"  or " government-furnished property"  in the federal acquisition regulations,  48 Code of Federal Regulations section 45.101,  and that is owned by the government and used to perform a government contract.
11. Property of a corporation that is organized by or at the direction of a county,  city or town to develop,  construct,  improve,  repair,  replace or own any property,  improvement,  building or other facility to be used for public purposes that the county,  city or town pledges to lease or lease-purchase with county or municipal special or general revenues.
12. Interests in property used by a chamber of commerce recognized under section 501(c)(6) of the United States internal revenue code if the property is used predominately for those federal tax exempt purposes.
13. Interests in property used by organizations that are exempt from taxation under section 501(c)(3) of the internal revenue code.
14. Interests in parking garages or decks if the parking garages or decks are owned and operated by a government lessor or operated on behalf of a government lessor,  by an entity other than the prime lessee,  pursuant to a management agreement with the government lessor.
15. Residential rentals if the prime lessee is the occupant.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-6210 - Park property lease excise tax

42-6210.
Park property lease excise tax
A. A county shall levy and collect an annual excise tax on each prime lessee of a lease with the national park service of the United States department of the interior of a property improvement located in the county.
B. The tax prescribed by this section shall be assessed,  collected and distributed in the same manner as prescribed in this article for the government property lease excise tax,  except that:
1. Section 42-6206 does not apply to a lease with the national park service.
2. The tax rate shall not be less than twenty per cent of the tax rate prescribed in section 42-6203,  subsection A or B,  as applicable.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11004 - Payment of tax as prerequisite to testing validity

42-11004.
Payment of tax as prerequisite to testing validity
A person on whom a tax has been imposed or levied under any law relating to taxation may not test the validity or amount of tax,  either as plaintiff or defendant,  if any of the taxes:
1. Levied and assessed in previous years against the person's property have not been paid.
2. That are the subject of the action are not paid before becoming delinquent.
3. Coming due on the property during the pendency of the action are not paid before becoming delinquent.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11005 - Suit to recover illegally levied, assessed or collected tax; refund

42-11005.
Suit to recover illegally levied,  assessed or collected tax;  refund
A. Except as provided in chapter 16,  article 6 of this title,  within one year after payment of the first installment of tax,  an action may be maintained to recover any tax that was illegally collected.
B. If the court determines that the tax due is less than the amount paid,  the excess shall be refunded in the manner provided by this title with interest at the legal rate computed from the date of overpayment. For the purpose of computing interest under the judgment,  if the tax was paid in installments,  a pro rata share of the total overpayment is considered to be attributable to each installment.
C. The department shall be a party to any action brought pursuant to this section.
D. Any taxpayer who is dissatisfied with the valuation or classification of the taxpayer's property may appeal to court only in the time and manner prescribed in chapter 16 of this title.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11006 - Injunctive relief prohibited

42-11006.
Injunctive relief prohibited
A court may not issue an injunction,  writ of mandamus or any other extraordinary writ in any action or proceeding against the state,  a county or municipality or a state,  county or municipal officer to prevent or enjoin:
1. Extending an assessment on the tax roll.
2. Collecting an imposed or levied tax.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11007 - Evidentiary value of records

42-11007.
Evidentiary value of records
Each of the following documents and entries are prima facie evidence of the facts stated in them:
1. The entries made in the county treasurer's records.
2. The records of the county board of supervisors.
3. The valuations and roll and the accompanying resolutions.
4. The delinquent list or a certified copy of the delinquent list.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11009 - Public access to valuation and assessment information

42-11009.
Public access to valuation and assessment information
A. The county assessor or the department shall:
1. Make public documents and public records that relate to locally assessed property valuation and assessment available to the public in the media and format in which they are maintained on or before the date prescribed by law on which the contents of the document become official and effective. The assessor or the department shall make information relating to notices of valuation prescribed in chapter 15,  article 3 of this title available to the taxpayer or the taxpayer's representative in the media and format in which it is maintained,  including microfiche and electronic media,  on or before the date these notices are mailed.
2. Notwithstanding paragraph 1,  on request,  reproduce and deliver those public documents and records within ten days after the date of the request. If the assessor cannot reasonably provide the copies within ten days,  the assessor shall provide a written estimate of the time that is reasonably necessary to provide the copies. If the assessor fails to provide the requested copies within ten days or fails to provide an estimate of the time that is reasonably necessary to provide the copies,  the person making the request may bring an action to compel compliance with this section and may obtain an award of legal costs and reasonable attorney fees pursuant to section 39-121.02.
3. On written request,  furnish the requested public information on electronic media if the requested information is maintained electronically. Information shall be furnished under this paragraph in the media and format in which the assessor maintains it.
B. Information obtained for the purpose of preparing and defending a property tax appeal is not considered to be obtained for a commercial purpose as defined in section 39-121.03. The assessor or department may charge the actual cost of reproducing information under this section. The assessor or department,  on request,  shall provide written documentation to support the reproduction costs charged. The assessor or department shall not assess a fee for granting a release of public information that is in the possession or custody of the assessor,  the department or another official.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11051 - General powers of department relating to property valuation

42-11051.
General powers of department relating to property valuation
In performing its duties under this title the department may:
1. Study the property tax systems of other states.
2. Employ technical experts and assistants and contract for services as necessary to carry out its duties.
3. Appoint advisory committees that represent various classes of property.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11052 - Investigating and prosecuting violations

42-11052.
Investigating and prosecuting violations
A. The department may:
1. Examine alleged violations of this title relating to valuing property and assessing and collecting taxes.
2. Request the attorney general or the county attorney in the respective county to commence and prosecute actions and proceedings or to represent the department in litigation to enforce the laws relating to property taxation and the department's orders or rules.
B. If,  in the director's opinion and in the opinion of the attorney general or the county attorney of the county in which the public official serves,  a public official who performs valuing,  taxing or equalizing functions is guilty of official misconduct or neglect of duty the director shall take whatever steps are necessary to ensure that complaints are filed and prosecutions are commenced to remove the official from office. A complaint by the director charging official misconduct or neglect of duty of a public officer shall be delivered to the county attorney or to the attorney general who shall file the original with the superior court in the county in which the official serves and cause a copy to be served on the public official. Proceedings on such a complaint shall be pursuant to section 38-342,  subsections B and C and sections 38-343 and 38-345.
C. The director may request the attorney general to initiate a mandamus action if a county assessor fails to follow any rule,  order or direction of the director or the department or if the director determines that an assessor or county board of equalization has practiced discrimination in valuing property. For purposes of this subsection,  county boards of equalization and county assessors are state officers within the meaning of article VI,  section 5,  Constitution of Arizona.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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. The organization shall file with the assessor the affidavit required by section 42-11152 and evidence of the organization's tax exempt status under section 501(c)(3) of the internal revenue code when initially claiming the exemption.
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.
2023 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 shall notify the county assessor pursuant to section 42-11152 if:
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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11127 - Exempt personal property

42-11127.
Exempt personal property
A. Pursuant to article IX,  section 2,  subsection F,  Constitution of Arizona,  personal property that is class two property pursuant to section 42-12002,  paragraph 2,  subdivision (a) or (b) and that is used for agricultural purposes or personal property that is class one property pursuant to section 42-12001 and 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 $207, 366 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.
2023 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.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11129 - Exemption for property of fraternal societies

42-11129.
Exemption for property of fraternal societies
Property that is owned by a fraternal society or organization that is recognized under section 501(c)(8) of the internal revenue code,  if the net earnings of the fraternal society or organization are devoted exclusively to religious,  charitable,  scientific,  literary,  educational or fraternal purposes,  or section 501(c)(10) of the internal revenue code is exempt from taxation if the property is used predominantly for educational,  charitable or religious purposes and for the purposes authorized under section 501(c)(8) or 501(c)(10) of the internal revenue code and no portion of the property is used for the sale of food or beverage to the general public or the consumption of alcoholic beverages by nonmembers of the fraternal society or organization or is used or held for profit.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11130 - Exemption for public library organizations

42-11130.
Exemption for public library organizations
Property that is not used or held for profit,  that is owned by an organization the mission of which is to provide supplemental financial support to public libraries 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 property is used predominantly for those purposes.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11132 - Property leased to educational institutions

42-11132.
Property leased to educational institutions
A. Property,  buildings and fixtures that are leased to a nonprofit charter school or a residential treatment and education facility and that are used for educational instruction in any grade or program through grade twelve shall be classified as class nine property pursuant to section 42-12009. If only part of a parcel of real property or improvements to real property is leased for operation of a charter school or a residential treatment and education facility,  only the portion so leased qualifies as class nine property.
B. Property,  buildings and fixtures that are owned by an educational,  a religious or a charitable organization,  institution or association and leased to a nonprofit educational organization,  institution or association are exempt from taxation if the property is used for educational instruction in any grade or program through grade twelve.
C. If the educational,  religious or charitable organization,  institution or association that owns the property files the affidavit required by section 42-11152,  evidence of the organization's,  institution's or association's tax exempt status under section 501(c)(3) of the internal revenue code and an affidavit by the educational organization,  institution or association that it uses the property for educational instruction as described in subsection B of this section,  the property qualifies for the tax exemption under this section. The educational,  religious or charitable organization,  institution or association shall notify the county assessor in writing pursuant to section 42-11152 if all or part of the property is conveyed to a new owner or is no longer used for educational purposes.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11132.01 - Property leased to a church, religious assembly or religious institution

42-11132.01.
Property leased to a church,  religious assembly or religious institution
A. Property,  buildings and fixtures that are leased to a nonprofit church,  religious assembly or religious institution and that are primarily used or held for religious worship shall be classified as class nine property pursuant to section 42-12009. If only part of the parcel or improvements is leased to a nonprofit church,  religious assembly or religious institution and primarily used or held for religious worship,  only the portion so leased qualifies as class nine property. To qualify under this subsection,  the church,  religious assembly or institution must annually file with the assessor an affidavit that it:
1. Continues to use or hold the property primarily for religious worship.
2. Is the sole economic beneficiary of the classification of the property as class nine pursuant to section 42-12009,  subsection A,  paragraph 5.
B. Property,  buildings and fixtures that are owned by an educational,  religious or charitable organization,  institution or association,  that are leased to a nonprofit church,  religious assembly or religious institution and that are primarily used or held for religious worship are exempt from taxation.
C. If the educational,  religious or charitable organization,  institution or association that owns the property files with the assessor the affidavit required by section 42-11152,  evidence of the organization's tax exempt status under section 501(c)(3) of the internal revenue code and an affidavit by the nonprofit church,  religious assembly or religious institution that it uses or holds the property primarily for religious worship as described in subsection B of this section,  the property qualifies for the tax exemption under this section. The educational,  religious or charitable organization,  institution or association shall notify the county assessor in writing pursuant to section 42-11152 if all or part of the property is conveyed to a new owner or is no longer primarily used or held by the church,  assembly or institution.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11132.02 - Property leased to veterans' organization; definition

42-11132.02.
Property leased to veterans' organization;  definition
A. Property,  buildings and fixtures that are leased to a veterans' organization shall be classified as class nine property pursuant to section 42-12009. If only part of the parcel or improvements is leased to a veterans' organization and primarily used or held for the operations of the veterans' organization,  only the portion so leased qualifies as class nine property. To qualify under this subsection,  the veterans' organization must annually file with the assessor an affidavit that it:
1. Continues to use or hold the property primarily for the operations of the veterans' organization.
2. Is the sole economic beneficiary of the classification of the property as class nine pursuant to section 42-12009,  subsection A,  paragraph 6.
B. Property,  buildings and fixtures that are owned by a veterans' organization,  that are leased to a veterans' organization and that are primarily used for the operations of the veterans' organization are exempt from taxation.
C. If the veterans' organization that owns the property files with the assessor the affidavit required by section 42-11152,  evidence of the veterans' organization's tax-exempt status under section 501(c)(3) or 501(c)(19) of the internal revenue code and an affidavit by the veterans' organization that it uses or holds the property primarily for the operations of the veterans' organization as described in subsection B of this section,  the property qualifies for the tax exemption under this section. The veterans' organization shall notify the county assessor in writing pursuant to section 42-11152 if all or part of the property is conveyed to a new owner or is no longer primarily used or held by the veterans' organization.
D. For the purposes of this section,  " veterans' organization"  means a United States veterans' organization that qualifies as a charitable organization and that is recognized under section 501(c)(3) or 501(c)(19) of the internal revenue code.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11133 - Exemption for affordable housing projects; definition

42-11133.
Exemption for affordable housing projects;  definition
A. Property that is used exclusively for affordable rental housing pursuant to section 42 of the internal revenue code or another recorded restrictive covenant imposed by financing for affordable housing and related facilities are exempt from taxation if:
1. The property is owned and operated by,  or is a wholly owned subsidiary of,  a corporation that is qualified pursuant to section 501(c)(3) or 501(c)(4) of the internal revenue code or a limited partnership or limited liability company in which the general partner or the managing member,  as applicable,  is an eligible nonprofit corporation or a single purpose entity that is wholly owned by one or more eligible nonprofit corporations.
2. Either of the following applies:
(a) The acquisition,  rehabilitation,  development or operation of the property,  or any combination of these factors,  is financed with tax exempt mortgage revenue bonds or general obligation bonds or is financed by local,  state or federal loans or grants and the amount of rent paid by or on behalf of the occupants does not exceed the amount of rent that is prescribed by deed restrictions or by regulatory agreements pursuant to the property's financing or financial assistance terms.
(b) The owner of the property is eligible for and receives tax credits for low-income or moderate-income residential housing established under section 42 of the internal revenue code and the amount of rent paid by or on behalf of the occupants does not exceed the amount that is prescribed by deed restrictions or by regulatory agreements pursuant to the property's financing or financial assistance terms.
B. To qualify under this section,  the owner of the property must:
1. For any claim that is filed in any fiscal year,  certify and ensure,  subject to paragraph 2 of this subsection,  that there is an enforceable and verifiable agreement with a public agency,  a recorded deed restriction or any other legal document that restricts the use of the property and requires that the rents do not exceed the terms that are prescribed by the financing or financial assistance terms.
2. Certify that the monies that would have been necessary to pay the property taxes are used to maintain the affordability of or otherwise reduce the rents of the units that are occupied by eligible low-income households.
C. For the purposes of this section,  " eligible nonprofit corporation"  means a corporation that is qualified pursuant to section 501(c)(3) or 501(c)(4) of the internal revenue code and for which one of its exempt purposes includes providing affordable housing.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11152 - Affidavit; electronic submission; acknowledgment of receipt; false statements

42-11152.
Affidavit;  electronic submission;  acknowledgment of receipt;  false statements
A. Except for property described in sections 42-11125 and 42-11127,  a person who claims exemption from taxation under article IX,  section 2,  Constitution of Arizona,  shall:
1. When initially claiming the exemption,  file an affidavit with the county assessor,  signed under penalty of perjury,  as to the person's eligibility.
2. Fully answer all questions on the eligibility form or otherwise required by the assessor for that purpose.
3. Notify the county assessor in writing if all or part of the property is conveyed to a new owner,  the property is no longer used for the purpose that qualifies the property for the exemption or there is any event that otherwise disqualifies the person or property from the exemption.
B. At the assessor's discretion,  the assessor may require additional proof of the facts stated by the person before allowing an exemption.
C. The county assessor may accept affidavits required by this section electronically. If the county assessor accepts electronic affidavits,  the county assessor shall provide an electronic acknowledgment of receipt to the person who submitted the affidavit.
D. A false statement that is made in the affidavit is perjury.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11153 - Deadline for filing affidavit

42-11153.
Deadline for filing affidavit
A. A failure by a taxpayer who is entitled to an exemption to make an initial affidavit as required by section 42-11152 or furnish evidence required by this article between the first Monday in January and March 1 of the year constitutes a waiver of the exemption.
B. If a widow or widower or a person with a disability whose property is exempt from tax under section 42-11111,  or an organization that is exempt from federal income tax under section 501(c) of the internal revenue code and is exempt from property tax under article 3 of this chapter,  submits a petition after the deadlines prescribed by subsection A of this section,  the person or organization may have the waiver redeemed by the county board of supervisors at any regular meeting,  except that taxes that were due and payable before the petition was submitted may not be refunded or abated.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11154 - Establishing nonprofit status

42-11154.
Establishing nonprofit status
For the purposes of article 3 of this chapter:
1. Nonprofit organization status may be established by a letter of determination issued in the organization's name by the United States internal revenue service recognizing the organization's tax-exempt status under section 501 of the internal revenue code,  except that:
(a) A church,  synagogue,  temple,  mosque or similar organization is not required to provide a letter of determination to establish its status as a tax-exempt organization.
(b) If the nonprofit organization is included in a group exemption letter by the internal revenue service,  the group exemption letter satisfies the requirement under this paragraph provided the central organization that received the group exemption from the internal revenue service provides a letter certifying that the nonprofit organization is included in the group exemption.
(c) An organization that meets the requirements of section 501(c)(3) of the internal revenue code but that is exempt from the notification requirements pursuant to section 508(c) of the internal revenue code shall not be required to provide a letter of determination from the internal revenue service.
2. The requirement that property is not used or held for profit may be met by a letter of determination described in paragraph 1 of this section and issued in the name of the organization holding title to the property and for each organization using the property.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-11155 - Property owned by charitable institutions but used for other purposes

42-11155.
Property owned by charitable institutions but used for other purposes
The exemptions provided by article 3 of this chapter relating to charitable institutions do not apply to property owned by charitable institutions but primarily held or used by others whose use is not exempt from taxation by article 3 of this chapter or by the Constitution of Arizona.