Ariz. Rev. Stat. » Title 42
Arizona Revised Statutes

Ariz. Rev. Stat. § 42-11002 (2026)

Property subject to taxation

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
Find cases: SyfertCases citing this section AZ-LEGazleg.gov (official) JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

All property in this state is subject to taxation except as provided in article IX, Constitution of Arizona, and article 3 of this chapter.

Notes of Decisions
Cited in 9 cases (3 in the last 5 years), 2008–2024 · leading case: Calpine Constr. Fin. Co. v. Arizona Depatment of Revenue, 211 P.3d 1228 (Ariz. Ct. App. 2009).
Sort: Relevance Newest Treatment
Calpine Constr. Fin. Co. v. Arizona Depatment of Revenue, 211 P.3d 1228 (Ariz. Ct. App. 2009). · cites it 2× “In 2000, however, the Legislature specifically provided that the Department must centrally value electrical generation facilities operating-in Arizona.”
Solarcity Corp. v. Ariz. Dep't of Revenue, 413 P.3d 678 (Ariz. 2018). · cites it 2× “9, § 2 (13); A.R.S. § 42-11002. 1 Property is valued for tax purposes either "centrally" by the Arizona Department of Revenue ("ADOR") or "locally" by county assessors.”
Sw. Airlines Co. v. Arizona Dep't of Revenue, 175 P.3d 700 (Ariz. Ct. App. 2008). · cites it 2× “9, § 2(13); see also A.R.S. § 42-11002 (2006) (“All property in this state is subject to taxation except as provided in article IX, Constitution of Arizona, and article 3 of this chapter.”
Roi v. Ford, 437 P.3d 890 (Ariz. Ct. App. 2019). · cites it 2× “Capitol Castings, 207 Ariz. at 447, ¶ 10 . All ambiguities are construed against exemption, and the taxpayer bears the burden to establish that the exemption applies.”
Hub Props. Trust v. Maricopa Cnty., 358 P.3d 592 (Ariz. Ct. App. 2015). · cites it 2× “See A.R.S. § 42-11002. Such an exemption applies to federal, state, county, and municipal property.”
South Point Energy Ctr. LLC v. Ador, No. CV-21-0130-PR (Ariz. Apr. 26, 2022). · cites it 2× “9, § 2(13) (“All property in the state not exempt under the laws of the United States or under this constitution or exempt by law under the provisions of this section shall be subject to taxation to be ascertained as provided by law.”); A.R.S. § 42-11002 (to same effect).”
Mesquite v. Ador, No. CV-23-0016-PR (Ariz. July 22, 2024). · cites it 2× “Char Life Int. v. Maricopa County, 208 Ariz. 286 , 291 ¶ 8 (2004).”
Hub v. maricopa/ador, No. 1 CA-TX 14-0005 (Ariz. Ct. App. Jan. 27, 2015). · cites it 2× “See A.R.S. § 42-11002. Such an exemption applies to federal, state, county, and municipal property.”
South Point v. Ador, No. 1 CA-TX 20-0004 (Ariz. Ct. App. Mar. 19, 2024). “9, § 2(13) (“All property in the state not exempt under the laws of the United States or under this constitution or exempt by law under the provisions of this section shall be subject to taxation to be ascertained as provided by law.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.