Arizona Laws 42-11115. Exemption for property held to preserve or protect scientific resources
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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.
Terms Used In Arizona Laws 42-11115
- Internal revenue code: means the United States internal revenue code of 1986, as amended and in effect as of January 1, 2023, including those provisions that became effective during 2022 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after January 1, 2023. See Arizona Laws 42-1001