Property of musical, dramatic, dance and community arts groups, botanical gardens, museums and zoos that are qualified as nonprofit charitable organizations under section 501(c)(3) of the internal revenue code is exempt from taxation if the property is used for those purposes and not used or held for profit.
A.R.S. § 42-11116
Exemption for property of arts and science organizations
Applied in 1 court decision — leading case Tucson Botanical Gardens, Inc. v. Pima County (2008)
Most recently applied in Tucson Botanical Gardens, Inc. v. Pima County (May 2008)
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.