2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-13201 Definition of shopping center
42-13201. Definition of shopping center
In this article, unless the context otherwise requires, " shopping center" means an area that is comprised of three or more commercial establishments, the purpose of which is primarily retail sales, that has a combined gross leasable area of at least twenty-seven thousand square feet, that is owned or managed as a unit with at least one of the establishments having a gross leasable area of at least ten thousand square feet and that is either owner-occupied or subject to a lease that has a term of at least fifteen years.
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