All property in this state is subject to taxation except as provided in article IX, Constitution of Arizona, and article 3 of this chapter.
A.R.S. § 42-11002
Property subject to taxation
Applied in 3 court decisions — leading case Solarcity Corp. v. Ariz. Dep't of Revenue (2018)
Most recently applied in Roi v. Ford (February 2019)
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.