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

A.R.S. § 42-13304: Exemptions from limitation

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  1. Title 42 Taxation

The limitations prescribed by this article do not apply to:

1. Personal property, other than mobile homes. The full cash value of personal property, other than mobile homes, shall be used for all purposes in lieu of limited property value.

2. Property included in property class one under section 42-12001, paragraphs 1 through 7, 11 and 14. The full cash value of that property shall be used for all purposes in lieu of limited property value.

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

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