2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-11130 Exemption for public library organizations
42-11130. Exemption for public library organizations
Property that is not used or held for profit, that is owned by an organization the mission of which is to provide supplemental financial support to public libraries and that qualifies as a charitable organization and is recognized under section 501(c)(3) of the internal revenue code is exempt from taxation if the property is used predominantly for those purposes.
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