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

Ariz. Rev. Stat. § 42-11101 (2026)

Definitions

✓ current as of May 2026
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In this article, unless the context otherwise requires:

1. "Afflicted" means persons who, because of a mental or physical condition, illness or condition of distress, adversity or harassment, or imminent risk of such condition, are unable to reasonably take care of themselves or their families or to properly function in society without periodic or continuous assistance.

2. "Indigent" means a person who is without sufficient means or ability to provide themselves with adequate food, shelter or social necessaries.

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 2003–2022 · leading case: Univ. Physicians, Inc. v. Pima Cnty., 75 P.3d 153 (Ariz. Ct. App. 2003).
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Univ. Physicians, Inc. v. Pima Cnty., 75 P.3d 153 (Ariz. Ct. App. 2003). · cites it 13× “1 Because we differ with the tax court’s interpretation of the term “afflicted” as set forth in A.R.S. § 42-11101(1) (Supp.2002), and because there are resulting issues of fact as to whether UPI’s property is used “for the relief of the afflicted,” we reverse the summary…”
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.”
Church of the Isaiah 58 Proj. of Arizona, Inc. v. La Paz Cnty., 314 P.3d 806 (Ariz. Ct. App. 2013). · cites it 2× “§ 508 (c)(1)(A) (churches need not apply for tax exempt status) with A.R.S. §§ 42-11101 through-11155 (dictating requirements for obtaining property tax exemptions).”
Sw. Airlines Co. v. Arizona Dep't of Revenue, 175 P.3d 700 (Ariz. Ct. App. 2008). · cites it 2× “The enumerated exemptions, which are listed in A.R.S. §§ 42-11101 through -11133 (2006 & Supp.”
Harold Vangilder v. ador/pinal Cnty. (Ariz. 2022). · cites it 2× “§ 42-5102 (providing that “the taxes imposed by this chapter do not apply to the gross proceeds of sales or gross income from sales of food” by listed businesses (emphasis added)); see also A.R.S. §§ 42-11101 to -11133. In contrast, the RTA levies a retail excise tax on every…”
— Ariz. Rev. Stat. § 42-11101(1) — 1 case
Univ. Physicians, Inc. v. Pima Cnty., 75 P.3d 153 (Ariz. Ct. App. 2003). “1 Because we differ with the tax court’s interpretation of the term “afflicted” as set forth in A.R.S. § 42-11101(1) (Supp.2002), and because there are resulting issues of fact as to whether UPI’s property is used “for the relief of the afflicted,” we reverse the summary…”
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