Title 42 — Taxation
14 chapters · 841 sections in this title.
A.R.S. § 42-11152 Affidavit; electronic submission; acknowledgment of receipt; false statements
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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 …
A.R.S. § 42-11153 Deadline for filing affidavit
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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…
A.R.S. § 42-11154 Establishing nonprofit status
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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 th…
A.R.S. § 42-11155 Property owned by charitable institutions but used for other purposes
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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 Ari…