Ariz. Rev. Stat. § 42-11116

Current through L. 2024, ch. 202
Section 42-11116 - Exemption for property of arts and science organizations

Property of musical, dramatic, dance and community arts groups, botanical gardens, museums and zoos that are qualified as nonprofit charitable organizations under section 501(c)(3) of the internal revenue code is exempt from taxation if the property is used for those purposes and not used or held for profit.

A.R.S. § 42-11116

Amended by L. 2018, ch. 338,s. 34, eff. 1/1/2019.