42-11109. Exemption for religious property; affidavit
A. Property or buildings that are used or held primarily for religious worship, including land, improvements, furniture and equipment, are exempt from taxation if the property is not used or held for profit.
B. Within ten days after receiving an initial affidavit of eligibility submitted under section 42-11152 by a nonprofit organization that owns property used primarily for religious worship, the county assessor, on request, shall issue a receipt for the affidavit.
C. The organization shall file with the assessor the affidavit required by section 42-11152 and evidence of the organization's tax exempt status under section 501(c)(3) of the internal revenue code when initially claiming the exemption.
D. A nonprofit organization that obtains title to property that was previously owned by another nonprofit organization and used primarily for religious worship shall comply with the requirements of section 42-11152 to qualify and establish eligibility for exemption.
E. If a nonprofit organization that holds title to property used primarily for religious worship fails to file the affidavit required by section 42-11152 in a timely manner, but otherwise qualifies for exemption, the county board of supervisors, on petition by the organization, shall direct the county treasurer to:
1. Refund any property taxes paid by the organization for a tax year if the organization submits a claim for the refund to the county treasurer within one year after the date the taxes were paid. The county treasurer shall pay the claim within thirty days after it is submitted to the treasurer. The county treasurer is entitled to credit for the refund in the next accounting period with each taxing jurisdiction to which the tax monies may have been transmitted.
2. Forgive and strike off from the tax roll any property taxes and accrued interest and penalties that are due but not paid.
Notes of Decisions
Church of the Isaiah 58 Proj. of Arizona, Inc. v. La Paz Cnty., 314 P.3d 806 (Ariz. Ct. App. 2013).
· cites it 8× “Counts Seeking Declaratory Relief ¶ 26 Count 3 of the complaint seeks a declaration that Taxpayer was entitled to an *467 exemption under A.R.S. § 42-11109. Count 6 asks the court to find that “[t]he Assessor’s practice and policy of granting property tax exemptions only to…”
Lyons v. State Bd. of Equalization, 104 P.3d 867 (Ariz. Ct. App. 2005).
· cites it 6× “In January 2000, Taxpayer filed an affidavit with Pima County Assessor Rick Lyons (“Assessor”) claiming a property tax exemption for religious property for tax year 2000 pursuant to A.R.S. § 42-11109(A) (1999). Taxpayer stated that an exemption was warranted because later that…”
Roi v. Ford, 437 P.3d 890 (Ariz. Ct. App. 2019).
· cites it 2× “§ 42-11104(G); see also A.R.S. § 42-11109(E) (providing a comparable special administrative remedy with regard to an exemption for religious organizations).”
Ariz. Rev. Stat. § 42-11109(A): 2 cases
Lyons v. State Bd. of Equalization, 104 P.3d 867 (Ariz. Ct. App. 2005).
“In January 2000, Taxpayer filed an affidavit with Pima County Assessor Rick Lyons (“Assessor”) claiming a property tax exemption for religious property for tax year 2000 pursuant to A.R.S. § 42-11109(A) (1999). Taxpayer stated that an exemption was warranted because later that…”
Church of the Isaiah 58 Proj. of Arizona, Inc. v. La Paz Cnty., 314 P.3d 806 (Ariz. Ct. App. 2013).
“Counts Seeking Declaratory Relief ¶ 26 Count 3 of the complaint seeks a declaration that Taxpayer was entitled to an *467 exemption under A.R.S. § 42-11109. Count 6 asks the court to find that “[t]he Assessor’s practice and policy of granting property tax exemptions only to…”
Ariz. Rev. Stat. § 42-11109(C): 1 case
Church of the Isaiah 58 Proj. of Arizona, Inc. v. La Paz Cnty., 314 P.3d 806 (Ariz. Ct. App. 2013).
“Counts Seeking Declaratory Relief ¶ 26 Count 3 of the complaint seeks a declaration that Taxpayer was entitled to an *467 exemption under A.R.S. § 42-11109. Count 6 asks the court to find that “[t]he Assessor’s practice and policy of granting property tax exemptions only to…”
Ariz. Rev. Stat. § 42-11109(E): 2 cases
Lyons v. State Bd. of Equalization, 104 P.3d 867 (Ariz. Ct. App. 2005).
“In January 2000, Taxpayer filed an affidavit with Pima County Assessor Rick Lyons (“Assessor”) claiming a property tax exemption for religious property for tax year 2000 pursuant to A.R.S. § 42-11109(A) (1999). Taxpayer stated that an exemption was warranted because later that…”
Roi v. Ford, 437 P.3d 890 (Ariz. Ct. App. 2019).
“§ 42-11104(G); see also A.R.S. § 42-11109(E) (providing a comparable special administrative remedy with regard to an exemption for religious organizations).”
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