42-11130. Exemption for public library organizations
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/az/title-42/42-11130A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Property that is not used or held for profit, that is owned by an organization the mission of which is to provide supplemental financial support to public libraries and that qualifies as a charitable organization and is recognized under section 501(c)(3) of the internal revenue code is exempt from taxation if the property is used predominantly for those purposes.