2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-11126 Exemption for production livestock and animals; definition
42-11126. Exemption for production livestock and animals; definition
Livestock and poultry as defined in section 3-1201, aquatic animals as defined in section 3-2901 and colonies of bees are exempt from taxation as provided by article IX, section 13, Constitution of Arizona. For purposes of this section, " poultry" includes ratites.
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