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Arizona · Snapshot 2026-08-09 · Newer source version available

A.R.S. § 42-13151: Definition of golf course

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Where this section sits in the code
  1. Title 42 Taxation

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.

Collected 2026-09-04T00:49:56Z. Source file · JSON

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