Code · Arizona · Title 42 — Public Utilities and Carriers and Energy Programs

42-11119. Exemption for property of volunteer roadway cleanup and beautification organizations

66 words·~1 min read·/az/title-42/42-11119

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Property that is owned by a volunteer nonprofit organization is exempt from taxation if it meets all of the following requirements:

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.