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

Ariz. Rev. Stat. § 42-6201 (2026)

Definitions

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

1. "Government lessor" means a city, town, county or county stadium district.

2. "Government property improvement" means a building for which a certificate of occupancy has been issued, for which the title of record is held by a government lessor, that is situated on land for which the title of record is held by a government lessor or a political subdivision of this state and that is available for use for any commercial, residential rental or industrial purpose, including, but not limited to, office, retail, restaurant, service business, hotel, entertainment, recreational or parking uses.

3. "Gross building space" means the total floor area of a building measured from the exterior of the walls, but not including unenclosed areas.

4. "Prime lessee" means any person, partnership, corporation, company, limited liability company, joint venture or other organization or association that enters into a lease directly with a government lessor to develop or occupy for at least thirty consecutive days a government property improvement, regardless of whether the improvement is actually used by the prime lessee or by one or more sublessees.

Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: Hub Props. Trust v. Maricopa Cnty., 358 P.3d 592 (Ariz. Ct. App. 2015).
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Hub Props. Trust v. Maricopa Cnty., 358 P.3d 592 (Ariz. Ct. App. 2015). · cites it 2× “See A.R.S. § 42-6201(4) (West 2015). Second, the taxes are not assessed for the same purpose.”
— Ariz. Rev. Stat. § 42-6201(4) — 1 case
Hub Props. Trust v. Maricopa Cnty., 358 P.3d 592 (Ariz. Ct. App. 2015). “See A.R.S. § 42-6201(4) (West 2015). Second, the taxes are not assessed for the same purpose.”
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