42-11151. Procedure, affidavits and forms The department shall prescribe the procedure, affidavits and forms that are required to effectuate the property tax exemptions prescribed by article IX, Constitution of Arizona, and article 3 of this chapter.
42-11152. Affidavit; electronic submission; acknowledgment of receipt; false statements (L22, Ch. 228, sec. 2 & Ch. 261, sec. 2) A. Except as provided in sections 42-11104, 42-11109, 42-11110, 42-11111 and 42-11131 and except for property described in sections 42-11125, 42-11127, 42-11132, 42-11132.01 and 42-11132.02, a person who claims exemption from taxation under article IX, section […]
42-11152. Affidavit; electronic submission; acknowledgment of receipt; false statements (L22, Ch. 228, sec. 2, Ch. 261, sec. 2 & Ch. 341, sec. 4. Conditionally Eff.) A. Except as provided in sections 42-11104, 42-11109, 42-11110, 42-11111 and 42-11131 and except for property described in sections 42-11125, 42-11127, 42-11132, 42-11132.01 and 42-11132.02, a person who claims exemption […]
42-11153. Deadline for filing affidavit A. Except as provided in section 42-11104, subsection E, section 42-11109, subsection B, section 42-11110, subsection B, section 42-11111, subsection H, section 42-11131, subsection C and section 42-11132, subsection C, section 42-11132.01, subsection C, and section 42-11132.02, subsection C, a failure by a taxpayer who is entitled to an exemption […]
42-11154. Establishing nonprofit status 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 the internal revenue code, except that: (a) A church, […]
42-11155. Property owned by charitable institutions but used for other purposes 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 […]
