A.R.S. § 42-13206: Valuation of dedicated parking or common areas
Where this section sits in the code
- Title 42 Taxation
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.
Collected 2026-09-04T00:49:56Z. Source file · JSON