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

Ariz. Rev. Stat. § 42-11155 (2026)

Property owned by charitable institutions but used for other purposes

✓ current as of May 2026
Find cases: SyfertCases citing this section AZ-LEGazleg.gov (official) JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

The exemptions provided by article 3 of this chapter relating to charitable institutions do not apply to property owned by charitable institutions but primarily held or used by others whose use is not exempt from taxation by article 3 of this chapter or by the Constitution of Arizona.

Notes of Decisions
Cited in 2 cases, 2006–2008 · leading case: Tucson Botanical Gardens, Inc. v. Pima Cnty., 189 P.3d 1096 (Ariz. Ct. App. 2008).
Sort: Relevance Newest Treatment
Tucson Botanical Gardens, Inc. v. Pima Cnty., 189 P.3d 1096 (Ariz. Ct. App. 2008). · cites it 6× “¶ 12 Evaluating a charitable institution’s principal use of its property to determine whether it is entitled to an exemption that imposes a charitable use requirement is consistent with another provision of our property tax statutes, A.R.S. § 42-11155 (2006). *527 That statute…”
Volunteer Ctr. of So. Az. v. Staples, Ford, Pima Co., 147 P.3d 1052 (Ariz. Ct. App. 2006). “Section 42-11155 provides: The exemptions provided by article 3 of this chapter relating to charitable institutions do not apply to property owned by charitable institutions but primarily held or used by others whose use is not exempt from taxation by article 3 of this chapter…”
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.