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