Arizona Revised Statutes

Ariz. Rev. Stat. § 9-494 (2026)

Parks; tax for parks within reclamation projects

✓ current as of May 2026

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A. A city or town may establish and maintain public parks, and acquire, hold and improve real property for that purpose.

B. In a city or town lying within a reclamation project in which a park has been set aside under an act of Congress, a tax of not more than four-tenths mills on the dollar may be levied on all property by the city or town for the purpose of paying, or partly paying, the expenses of maintaining the park.

Notes of Decisions

Cited in 1 case, 1991–1991 · leading case: Maricopa Cnty. v. Maricopa Cnty. Mun. Water Conservation Dist. No. 1, 830 P.2d 846 (Ariz. Ct. App. 1991).

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Maricopa Cnty. v. Maricopa Cnty. Mun. Water Conservation Dist. No. 1, 830 P.2d 846 (Ariz. Ct. App. 1991). · cites it 2× “A.R.S. § 9-494(A) states: A city or town may establish and maintain public parks, and acquire, hold or improve real property for that purpose.”

— Ariz. Rev. Stat. § 9-494(A) — 1 case

Maricopa Cnty. v. Maricopa Cnty. Mun. Water Conservation Dist. No. 1, 830 P.2d 846 (Ariz. Ct. App. 1991). “A.R.S. § 9-494(A) states: A city or town may establish and maintain public parks, and acquire, hold or improve real property for that purpose.”

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