2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-11117 Exemption for property of volunteer fire departments
42-11117. Exemption for property of volunteer fire departments
The property of a volunteer fire department, recognized under section 501 of the internal revenue code or under section 43-1201, is exempt from taxation if the property is used exclusively for fire suppression and prevention activities and neither used nor occupied by or for the benefit of any person.
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