Arizona Laws 42-11119. Exemption for property of volunteer roadway cleanup and beautification organizations
Current as of: 2024 | Check for updates
|
Other versions
Property that is owned by a volunteer nonprofit organization is exempt from taxation if it meets all of the following requirements:
Terms Used In Arizona Laws 42-11119
- Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
- Property: includes both real and personal property. See Arizona Laws 1-215
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.