Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 12. PROPERTY CLASSIFICATION |
Article 1. Classes of Property |
Sec 42-12007. Class seven property
Latest version.
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For purposes of taxation, class seven is established consisting of real and personal property and improvements that meet the criteria for property included in class one, paragraphs 12 and 13 and also the criteria for commercial historic property as defined in section 42-12101.