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

A.R.S. § 42-13201: Definition of shopping center

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  1. Title 42 Taxation

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.

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

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