2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-13151 Definition of golf course
42-13151. Definition of golf course
In this article, unless the context otherwise requires, " golf course" means substantially undeveloped land, including amenities such as landscaping, irrigation systems, paths and golf greens and tees, that may be used for golfing or golfing practice by the public or by members and guests of a private club. Golf course does not include:
1. Commercial golf practice ranges that are operated exclusive of golf courses that are valued under this article.
2. Clubhouses, pro shops, restaurants and similar buildings that are associated with the golf course, which are generally used by the public or by members and guests who are entitled to use the golf course.
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