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Home » US Law » 2022 Arizona Revised Statutes » Title 42 - Taxation » Article 4 - Valuation of Golf Courses

§ 42-13151 – Definition of golf course

42-13151. Definition of golf course In this article, unless the context otherwise requires, " golf course" means substantially undeveloped land, including amenities such as landscaping, irrigation systems, paths and golf greens and tees, that may be used for golfing or golfing practice by the public or by members and guests of a private club. Golf […]

§ 42-13152 – Computing valuation of golf courses

42-13152. Computing valuation of golf courses A. In recognition of the importance of the open space and economic benefits of golf courses, county assessors shall value all golf courses uniformly based on guidelines prescribed by the department. B. Subject to section 42-13154, values shall be made on the assumption that no other property use is […]