{"data":{"id":"us-az/a.r.s.-42-13206","jurisdiction":"us-az","citation":"A.R.S. § 42-13206","heading":"Valuation of dedicated parking or common areas","body":"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.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/13206.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"a74f187bdf3b0e549675b0fae29ef2f36dfcfc6fcf806b9dd9a0c6612fc2907e","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-13205","next":"us-az/a.r.s.-42-13251"},"notice":"GroundRules: Original legal text. Not legal advice."}