Ariz. Rev. Stat. » Title 33
Arizona Revised Statutes

Ariz. Rev. Stat. § 33-1204 (2026)

Separate titles and taxation

✓ current as of May 2026
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A. If there is a unit owner other than a declarant, each unit that has been created, together with its interest in the common elements, constitutes for all purposes a separate parcel of real estate.

B. Except as provided in subsection C, if there is a unit owner other than a declarant, each unit shall be separately taxed and assessed, and no separate tax or assessment may be rendered against any common elements.

C. Any portion of the common elements which the declarant reserves the right to withdraw from the condominium shall be separately taxed and assessed against the declarant and the declarant alone is liable for payment of those taxes, as long as the declarant retains this right to withdraw.

D. If there is no unit owner other than a declarant, the real estate comprising the condominium shall be taxed and assessed as a single parcel.

Notes of Decisions
Cited in 7 cases, 1997–2016 · leading case: London Bridge Resort, Inc. v. Mohave Cnty., 27 P.3d 819 (Ariz. Ct. App. 2001).
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London Bridge Resort, Inc. v. Mohave Cnty., 27 P.3d 819 (Ariz. Ct. App. 2001). · cites it 20× “See A.R.S § 33-1204. In determining the value of property identified for taxation, the County is required to take into consideration the “current usage” of the property.”
Weitz Co. v. Heth, 333 P.3d 23 (Ariz. 2014). · cites it 2× “AR.S. § 33-1204(A). ¶ 6 In May 2008, after Summit had sold eighty-five of the ninety-one units at issue, Weitz recorded a mechanics’ lien against the project.”
First Main Street Corp. v. Bd. of Assessors, 725 N.E.2d 1076 (Mass. App. Ct. 2000). “720 (c) (Michie 1998); Ariz. Rev. Stat. Ann. § 33-1204 (C) (West 1990); Conn.”
Crystal Point Jt. Venture v. Arizona Dep't of Revenue, 932 P.2d 1367 (Ariz. Ct. App. 1997). · cites it 5× “section 33-1204 specifically addresses condominiums and provides in part: A.”
The Weitz Co. v. Nicholas Heth (Ariz. 2014). · cites it 2× “A.R.S. § 33-1204(A). ¶6 In May 2008, after Summit had sold eighty-five of the ninety- one units at issue, Weitz recorded a mechanics’ lien against the project.”
The Weitz Co. v. Nicholas Heth (Ariz. 2014). · cites it 2× “A.R.S. § 33-1204(A). ¶6 In May 2008, after Summit had sold eighty-five of the ninety- one units at issue, Weitz recorded a mechanics’ lien against the project.”
Dockside Assocs./Pier 30, L.P. v. City of Philadelphia, Bd. of Revision of Taxes (Pa. Commw. Ct. 2016). “Code § 35 -8A-105; Ariz. Rev. Stat. Ann. § 33-1204 ; Ky. Rev.”
— Ariz. Rev. Stat. § 33-1204(A) — 3 cases
Weitz Co. v. Heth, 333 P.3d 23 (Ariz. 2014). “AR.S. § 33-1204(A). ¶ 6 In May 2008, after Summit had sold eighty-five of the ninety-one units at issue, Weitz recorded a mechanics’ lien against the project.”
The Weitz Co. v. Nicholas Heth (Ariz. 2014). “A.R.S. § 33-1204(A). ¶6 In May 2008, after Summit had sold eighty-five of the ninety- one units at issue, Weitz recorded a mechanics’ lien against the project.”
The Weitz Co. v. Nicholas Heth (Ariz. 2014). “A.R.S. § 33-1204(A). ¶6 In May 2008, after Summit had sold eighty-five of the ninety- one units at issue, Weitz recorded a mechanics’ lien against the project.”
— Ariz. Rev. Stat. § 33-1204(B) — 2 cases
London Bridge Resort, Inc. v. Mohave Cnty., 27 P.3d 819 (Ariz. Ct. App. 2001). “See A.R.S § 33-1204. In determining the value of property identified for taxation, the County is required to take into consideration the “current usage” of the property.”
Crystal Point Jt. Venture v. Arizona Dep't of Revenue, 932 P.2d 1367 (Ariz. Ct. App. 1997). “section 33-1204 specifically addresses condominiums and provides in part: A.”
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