2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-13206 Valuation of dedicated parking or common areas


AZ Rev Stat § 42-13206 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-13206. Valuation of dedicated parking or common areas

For the purposes of this article any part of the land of a shopping center that is limited by a zoning requirement or contractual covenant to parking or common area use shall be valued on the assumption that no other use is possible.

Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.