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

A.R.S. § 42-15301: Definition of possessory improvement

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  1. Title 42 Taxation

In this article, unless the context otherwise requires, "possessory improvement" means all residential, commercial and industrial buildings, together with appurtenant awnings, decks, docks, garages, carports, storage or other incidental buildings, located on federal, state, county or municipal property or the property of another political subdivision of this state that is owned by a nongovernmental possessor thereof.

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

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