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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.

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