Arizona Revised Statutes
Ariz. Rev. Stat. § 42-13201 (2026)
Definition of shopping center
✓ current as of May 2026
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In this article, unless the context otherwise requires, "shopping center" means an area that is comprised of three or more commercial establishments, the purpose of which is primarily retail sales, that has a combined gross leasable area of at least twenty-seven thousand square feet, that is owned or managed as a unit with at least one of the establishments having a gross leasable area of at least ten thousand square feet and that is either owner-occupied or subject to a lease that has a term of at least fifteen years.
Notes of Decisions
Cited in 4
cases, 2003–2015 · leading case: Nordstrom, Inc. v. Maricopa Cnty., 88 P.3d 1165 (Ariz. Ct. App. 2004).
Nordstrom, Inc. v. Maricopa Cnty., 88 P.3d 1165 (Ariz. Ct. App. 2004). “Katz, who succeeded Judge Cates as presiding judge of the Arizona Tax Court, granted the motion because he decided that Nordstrom did not meet the statutory definition of “shopping center” under A.”
Scottsdale/101 Assocs., LLC v. Maricopa Cnty., 359 P.3d 1035 (Ariz. Ct. App. 2015). “” See A.R.S. §§ 42-13201 to -13206. By its own terms, the definition of a shopping center for valuation purposes is limited to Chapter 13, Article Five.”
May Dept. Stores Co. v. Maricopa Cnty., 72 P.3d 842 (Ariz. T.C. 2003). “The Taxpayers further contend the subject properties are entitled to be valued pursuant to A.R.S. § 42-13201 et seq. (the "Shopping Center" statute) and, therefore, the values of the subject properties should be determined pursuant to the "straight line building residual"…”
State Ex Rel. Mendez v. Am. SUPPORT, 100 P.3d 932 (Ariz. Ct. App. 2004). “NOTES [1] The record includes the assessor's valuation only for 2001. For that year it was $2,435,389. This information was not given to the jury.”
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