42-11117. Exemption for property of volunteer fire departments
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/az/title-42/42-11117A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The property of a volunteer fire department that is recognized under section 501 of the internal revenue code is exempt from taxation if the property is used exclusively for fire suppression and prevention activities and is neither used nor occupied by or for the benefit of any person.