Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 11. PROPERTY TAX |
Article 3. Exemptions |
Sec 42-11119. Exemption for property of volunteer roadway cleanup and beautification organizations
Latest version.
-
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.