42-11126. Exemption for production livestock and animals; definition
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/az/title-42/42-11126A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Livestock and poultry as defined in section 3-1201, aquatic animals as defined in section 3-2901 and colonies of bees are exempt from taxation as provided by article IX, section 13, Constitution of Arizona. For purposes of this section, "poultry" includes ratites.